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TMI Blog2021 (1) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Superintendent of Central Goods and Service Tax U/sec. 70 of with CGST Act. 2. As transpired from the record, it is the case of respondent that present applicant along with his father Mohammad Hanif Nagaria and brother Faisal Hanif Nagaria, carry business of exports of ready-made garments and imitation jewelry. They have incorporated nine companies. In furtherance of their business, applicants, companies/firms, purchased goods from M/s. Neha Impex and M/s. Rohini Impex for export. That M/s. Neha Impex and M/s. Rohini Impex, in turn purchased their goods from M/s. Mahalaxmi Traders. M/s. Mahalaxmi Traders is allegedly nonexistent. It is alleged that companies M/s. Neha Impex, M/s. Rohini Impex and M/s. Mahalaxmi Traders were all floa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant reflects that business of his firms are legal. According to applicant his father is in business of export since the year 1996 and has well established himself by completely doing legitimate transactions. He was served with summons on 2nd December 2020, directing him to appear before the Superintendent, CGST on 3rd December 2020. According to applicant at the relevant time he was at Surat. Hence, his representative by reply dated 4th December 2020 replied to the respondent that applicant is traveling, hence, he is unable to attend office of respondent. According to applicant, thereafter he was not served with any further summons. He is willing to continue to co-operate with on going investigation. The applicant is willing to provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated in the investigation. So, also father and brother of the applicant have not cooperated in the investigation and have not adhered to bail conditions imposed by the Addl. Chief Metropolitan Magistrate. The respondent has submitted that applicant has mentioned in his statement that he has never met the proprietor of M/s.Neha Impex and M/s. Rohini Impex but he has done the transaction through broker but neither the applicant nor his father and brother have revealed the name of the broker. But record shows during the lockdown in span of few months there was transaction of more than Rs. 230 crores. 5. In the additional say by respondent, it is submitted that as per direction of the Sessions Court dated 05.01.2021 the applicant attended off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mently submitted that inquiry is in progress. There is record that neither the applicant nor his father and brother have given necessary information with regard to inquiry conducted by the respondent. Moreover, the statement of Sachin Gaikwad would reflect that he does not own any firm by name M/s. Neha Impex. As one of his acquaintance by name Jagdish Chouhan had approached him and requested him to meet his friend Mourya who in turn introduced him to Sameer Saeed Patel and for the purpose of opening bank account with ICICI bank, Boriwali(E). He had provided blank cheque of Kotak Mahindra Bank. According to Samir Gaikwad, he has not obtained any GST registration number. According to him, he is not acquainted with present applicant. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 18.03.2020 between Bhikabhai Chauhan & Sachin Gaikwad I have to state that the signature on the said agreement is not that of my father and also the said electricity bill does not pertain to us and appears to be fabricated. M/s. Neha Impex has account No.041805500615 in ICICI Bank and I was informed about the same by Shri. Vikram who works for the said bank. 8. The learned SPP submitted that the aforesaid portion of the statement of Jagdish reflects that there is deep conspiracy for causing loss of Rs. 12.5 crores to the Public Exchequer, conspired by the applicant, his father and brother. The learned Spl.P.P. has further submitted that in catena of judgments of the Hon'ble Supreme Court, it is laid down that the proceedings under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date M/s. Mahalaxmi Traders is not in existence. Further, prima facie record reveals, that the firms and companies of the applicant which are run by him along with his father and brother has evaded tax to the tune of Rs. 12.5 crores. Moreover, as reflected by statement of Sachin Gaiwkad he is not owner/proprietor of M/s Neha Impex. Further statement of Jagdish Bhikaji Chouhan, it is transpired that he is dummy proprietor of M/s. Rohini Impex. Considering the huge amount of tax evasion which has caused loss to the public exchequer, I am of the considered view that thorough investigation is required. Apart from this present applicant cannot pray for parity, while considering his prearrest bail on the ground that his father and brother are gra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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