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TMI Blog2021 (9) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... tronic mode. 4. On completion of the pleadings, arguments were addressed on behalf both the parties. Sh. Ramesh Gupta, leaned Senior counsel addressed his submissions on behalf of applicant/accused and Sh. Harpreet Singh, learned Senior Standing counsel on behalf of the DGGI department. 5. It is argued by learned senior counsel that applicant has been associated as Director of M/s Urja Global Limited for the last eight years, it is a public listed company on stock market for the last 29 years, having more than 3 lakhs shareholders ; is improved Channel Partners of Ministry of New & Renewable Energy (MNRE) ; is important player in the filed of renewable energy and development of new technologies, engaged in designing, consultancy, integration, supply, installation, commissioning and maintenance of offgrid and grid connected Solar Power Plants concerning solar product. 6. It is further argued that M/s Urja Global Limited cannot be termed as nonoperational or nonexisting company ; the department has failed to understand that company is not a manufacturing company, it is only a trading company, no manufacturing activities was done at the premises of the company and at present the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax inputs in dispute. 10. It is vehemently argued by the ld. Senior counsel that any criminal proceedings initiated by the department prior to adjudication proceedings is bad in law. In support of his contentions a strong reliance is placed upon the judgment of Make My Trip Vs. UOI 2016 (44) STR 481 (Delhi). M/s Jayachandra Alloys Private Limited v/s Supdt. Of GST & Ors Writ Petition No. 5501 of 2019. AND Ritesh Aggarwal v/s DGST wherein cancellation of bail has been stayed by the Hon'ble High Court. 11. It was also urged that maximum punishment provided in the act is about 5 years i.e less than 7 years and the department has failed to comply with the mandatory provisions of section 41 and 41A of Cr.P.C. In support of his submissions he has relied upon the judgment of Arnesh Kumar v. State of Bihar & Anr., Criminal Appeal No. 1277 of 2014 , wherein it was held that the mandate of Sections 41 and 41A of the Code of Criminal Procedure, 1973 (CrPC) should be taken care of for offences alleged under the CGST/Finance Act which is required to be followed in the case of the Applicant as well. 12. Next, it is further urged that applicant/accused is a man of young age, is in J.C si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued serviceless bills for the value of Rs. 48 crores involving GST of Rs. 8.6 crores to JGSPL and similarly M/s Urja Global Limited also issued invoices for the value of Rs. 83.46 crores involving ITC of Rs. 18.5 crores directly issued good less invoices to M/s Jetibai Grandson Services P Ltd. and as per the investigation carried out so far has committed the offence u/s 132(1)(b) of the CGST Act, 2017. 17. Learned Sr. Standing counsel further argued that during the investigations, applicant/accused has failed to cooperate with the department, has not provided the complete, comprehensive and valuable information and records of the case crime which are relevant and necessary to conclude the investigation of the case. 18. Learned senior Standing counsel further argued that even applicant/accused had failed to provide the address of the fictitious and non existent firms/companies, the names of which have revealed during their investigations, or the name of their owners, contact numbers, or the addresses and places where goods were supplied, which are of vital aspects for the progress of the investigation of the matter. 19. Further, Learned Senior Standing counsel traversed through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on record by the prosecution, which has surfaced on record during investigation conducted so far, the factum of existent of such firms is seriously under cloud. As was rightly highlighted by the learned Senior Standing Counsel, the said firms appears to exist only on papers and the entire so called business transactions seems to have been manipulated by the applicant himself. Prima facie complicity of the applicant/accused in the present case is evident from the records of the case. 26. So far as judgment of MakeMyTrip is concerned, as rightly submitted by the ld. Counsel, the issue therein primarily was regarding classification of goods under Service Tax ; secondly and importantly, the Hon'ble Court was of the view that there is no prima facie material on record against the accused persons therein and hence relief was granted. But in the present case, the entire act of the applicant/accused indicates cheating and forgery on his part, based upon false, fabricated and forged documents wherein the Input tax credit in crores of rupees have been claimed by floating fictitious companies. The raising of false and forged bills without actual supply of goods or services to the said fict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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