TMI Blog2021 (6) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... not explain properly and reply satisfactorily. The applicant is sole proprietor of his firm and responsible for every act of his firm. Suffice to say prima-facie, the accused has committed an economic offence and caused monetary loss to the State which is most harmful. Investigation is still underway. This case is not fit for bail to be granted - bail application dismissed. - Bail Application No. 708 of 2021 - - - Dated:- 5-2-2021 - (TABREZ AHMAD), ADDITIONAL SESSIONS JUDGE, The present bail application has been moved by accused Vinoad Kumar son of late Shri Ram Karan Garg resident of 49, Banarsi Dass Estate Timarpur, Delhi in case no. 73 of 2020 DGGI, Ghaziabad under Section 132(1)(b) 132 (1) (c) read with Section 132 (1) (i) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to no existent and having passed on the fake ITC of ₹ 1.30 Crore put up before Vinod Kumar. Subsequently, more such fake firms surfaced during the investigation in as much as they were non existing at their place of business and having no business dealing with M/s Shre Ram Sales Corporation. Shri Vinod Kumar never appeared in person before investigating officer on 24-06-2020, 01-07-2020, and 22-07-2020. Rather, some of the documents were submitted by the representative of /Shri Vinod Kumar. He did not appear on18092020 before investigating officer. Shri Vinod Kumar was given ample opportunity to produce the vital documents as such transport documents and payment particularly during the recording of his statement on 28-02-2020. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 but no incriminating document or unaccounted cash, any loose papers/slips or any other kind of incriminating material was found during search. The applicant was confronted with the fact that he had purchased goods from four entities M/S Jain Trading Company (GSTIN: 07AJPPJ2500GIGH), M/S Bankey Bihari (GSTIN: 07BMLPK6659KIZC), M/S Paras Trading Company (GSTIN: 07 DDMPK0972FIZF), and M/S Mahi Enterprises (GSTIN: 07GXPRS1525NIZM), and had availed a ITC of ₹ 1.30 Crore. The applicant appeared before the authorities on 04-06-2020, 01-07-2020 and 22-07-2020 even during the lock down. He also appeared before the authorities on 18-09-2020. On 30-12-2020 another search was conducted at residence of the applicant but no incriminating docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed a routine business practice. All the allegations are false and concocted. The learned counsel for the applicant also submitted that the offence of availing credit I cognizable and non bailable under Section 132 (1)(i) of the CGST Act i.e. only if the amount of such availment exceed ₹ 5 crores. The learned counsel for the applicant also submitted that the applicant suffers from acute diseases and is on special diet and the applicant always requires an attendant to help him with the daily routine jobs and is 50 years old and needs continuous medical supervision. Except all the arguments and facts, the learned counsel for the applicant has also cited so many case law in bail application. Hence prayed for bail. Per cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned four entities have been proven to no existent and having passed on the fake ITC of ₹ 1.30 Crore put up before Vinod Kumar. Subsequently, more such fake firms surfaced during the investigation in as much as they were non existing at their place of business and having no business dealing with M/s. Shree Ram Sales Corporation. The applicant never appeared in person before investigating officer. Rather, some of the documents were submitted by the representative of /Shri Vinod Kumar. Shri Vinod Kumar was given ample opportunity to produce the vital documents as such transport documents and payment particularly during the recording of his statement on 28-02-2020. In this regard several summons were issued to him on to produce such do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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