TMI Blog2021 (11) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, I find that the custodial interrogation of the petitioner is required to find out the modus operandi of the petitioner as well as involvement of other persons. Accordingly, both the present petitions are dismissed. - CRM-M-17671-2021 and CRM-M-17673-2021 - - - Dated:- 6-7-2021 - HON'BLE MR. JUSTICE ARVIND SINGH SANGWAN Present:- Mr. Tarunveer Vashist, Advocate Ms. Ritu Gangele, Advocate for the petitioner. Mr. Joginder Pal Ratra, DAG, Punjab. Mr. Sourabh Goel, Advocate for respondent No. 2-complainant. ******** ARVIND SINGH SANGWAN, J. (Oral) Since some of the facts are common, these petitions are heard together and decided by this common judgment. CRM-15325-2021 CRM-15723-2021 Prayer in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accused in GST fraud under Clauses (b), (c) (1) of Sub Section 1 of Section 132 of the CGST Act, 2017 punishable Learned counsel further submits that petitioner also came to know that during investigation in aforesaid two cases, the name of the petitioner has surfaced that he has also committed GST fraud though he has no association or connection with the firms of Rajinder Singh or Sandeep Kumar Puri. Learned counsel further submits that petitioner is not the owner or proprietor of any of the firms and he is being implicated due to the influence exercised by one Yashpal Mehta, who wants to save the skin of aforesaid two accused persons by putting the entire blame on the petitioner. It is further argued that Yashpal Mehta's f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is having two offices and has withdrawn huge amount from Canara Bank, Ludhiana Branch, which are the proceeds of the fake billing transactions of entities controlled by the petitioner and for that purpose, he was accompanied by his employee Ranjit Singh. It also came in investigation that a person, namely Sandeep Kumar @ Puri @ PP, is providing identities/credentials for creation of these entities, which are used for availing and passing of fake ITC. Said Sandeep Kumar Puri already stands arrested in the case. It is further stated in the reply that Deputy Commissioner (Preventive) CGST, Ludhiana obtained the details from the office of Superintendent of Police, Khanna and obtained the copies of some of the blank cheques recovered from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prises, it has eight suppliers, whose licences were cancelled in the year 2018-19 but it shows that the entities have received ₹ 257.84 Lakh. Similarly, with regard to M/s Sai Enterprises, without there being any inward supply, ITC of ₹ 79.10 Lakh has been received against five suppliers, whose licences stand cancelled much prior to that. It is also stated regarding M/s Balak Enterprises that for the year 2018-19, the registration of six suppliers has been cancelled and the said entities have received ITC of ₹ 117.05 Lakh. With regard to M/s Nath Enterprises, it is stated that again by showing seven suppliers, ITC of ₹ 188.73 Lakh was received though their L-1 and L-2 licences were found to be cancelled. Similarly, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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