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TMI Blog2021 (6) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 83 of Central Goods and Services Tax Act, 2017 (for short 'CGST Act, 2017') and the notice in F.No.DGGSTI/VZU/INV/ GST/13/2019, dated 02.07.2019 issued by the Additional Director General/3rd respondent informing the 5th respondent - Branch Manager, Laxmi Vilas Bank, Guntur that the 4th respondent is authorised to open the bank locker of the petitioner and one Smt. P. Usha Rani on 10.07.2019 in their presence and to recover/seize the incriminating documents, as illegal, arbitrary and contrary to the provisions of the Central Goods and Services Tax Act, 2017 and violative of fundamental rights under Articles 14, 19(1)(g), 21 and 300(A) of the Constitution of India and also violative of principles of natural justice and consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Zonal Unit revealed the said fact and they conducted searches in some of the premises of those fictitious/shell firms operated by V.V Subba Reddy. The searches were conducted in the places like Guntur, Vijayawada, Narsaraopeta, Hyderabad etc., and they revealed that no business firms have operated from those premises and the CGST registrations were taken fraudulently in the names of different firms using wrong credentials/addresses with a view to passing of ITC by issuing fake tax invoices without actual supply of goods. Investigation further revealed that around 90 different firms are operated by V.V Subba Reddy for the purpose of claiming ITC by issue of fake tax invoices during the period and these firms operated in a network so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ief that some incriminating documents/records relating to the case under investigation and cash might be secreted in those lockers. (d) Subsequent to the release of Vennapusa Venkata Subba Reddy on bail on 18.06.2019, the 3rd respondent addressed a letter dated 02.07.2019 to the Branch manager, Lakshmi Vilas Bank, Guntur and sent a copy to the petitioner inter alia intimating that the authorization was given to Sri Bhaskar Prasad/the 4th respondent in W.P.No.8755 of 2019 to open and search the bank locker No.39 standing in the name of the petitioner on 10.07.2019. However, the said date was postponed to 17.11.2020 vide letter dated 09.11.2020 of the Deputy Director. In the meanwhile the petitioner filed the present writ petitions. (e) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments and money etc., connected to the case. He thus prayed to dismiss the writ petition. 5. The point for consideration is whether the there are merits in the writ petitions to allow? 6. We gave our anxious consideration to the above respective submissions. A perusal of the remand report, a copy of which is filed along with the material papers by the petitioner would show that the Senior Intelligence Officer levelled allegations against the petitioner that he was indulged in issue of fake GST invoices in the name of more than 70 fictitious/non-operating firms created by him at different locations in the States of Andhra Pradesh and Telangana without actual supply of goods to facilitate availment of irregular input tax credit and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow payment of GST utilizing the irregularly generated ITC basing on the invoices issued by the second level firms and accordingly file monthly returns. Thus, there will be no money, bank transactions at the first and second levels. However, bank accounts are opened with Lakshmi Vilas Bank in the name of firms operating at third level showing receipt of sale consideration through banking channels from different business firms/companies in whose name fake GST invoices are issued for passing on ITC. In this process, the petitioner has issued fake GST invoices with a total turnover of Rs. 397,28,11,944/- without supply of goods to different business firms/companies by passing on a total fraudulent input tax credit of Rs. 61,30,33,274/- in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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