TMI Blog2021 (11) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. Three firms were registered using the name of Smt.Mehta. 15 firms suspected to be non genuine were traced. All the 15 firms were registered by using mobile number or e-mail IDs of applicant or his father Paresh Mawani. The statement of C.A Chetan Tak states that applicants have instructed him and his staff over phone for GST related work of 8 out of 15 firms. There were transactions of crores of rupees in the bank account of Unique Pharma Chem and other firms. The amount has been withdrawn. The applicants from their personal e-mail ID have made correspondence with CGST officers and other tax payers in relation to GST query of one of dummy firms. Both the applicants have floated 17 dummy on-genuine firms wherein fake invoices valued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued to him; (ii) The applicants did not respond. M/s.Unique Pharma Chem falling under the jurisdiction of Respondent no.1, was registered in the name of Mr.Harshil Atul Mehta as proprietor. The officers of respondent no.1 visited the place of business of Unique Pharma Chem and residential address of Harshil Atul Mehta on 30th July 2021. The premises were found locked. One Sameer who looks after the work of loading and unloading of Unique Pharma Chem was contacted. He refused to visit the premises. The premises were not opened. The care taker forwarded letter dated 30th July 2021 informing that Naitik Mewani is the owner of Unique Pharma Chem; (iii) Harshil Mehta is having mild mental retardation. It is not possible for him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aced that share the common mobile number or common e-mail ID. All the 15 firms have been registered using e-mail or mobile number of Naitik Paresh Mavani or his father Paresh Mavani; (vi) Thee-mail of Chartered Accountant Chetan Tak is registered in two firms. His statement was recorded on 16th July 2021 and he stated that Paresh Mawani and Naitik Mawani have instructed him and his son for CGST related work of eight out of fifteen firms; (vii) On inquiry with applicants about payment of ₹ 50,000/- from the bank account of Unique Pharma Chem to M/s. Befikar Holidays on 17th September 2020 for travel by applicant ad his wife to Bangalore, it was stated that he does not know who has made the payment. There are transactions of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the applicants are willing to co-operate with investigation. They are ready to attend office of Respondents. The applicants are father and son. The applicants are falsely implicated in this case. The CGST Act, 2017 is a special act containing mechanism for demand of tax not paid or credit of refund erroneously taken. The procedure prescribed under the Act takes into account the principles of natural justice and determination of disputed amounts by quasi judicial proceedings, by issuing show cause notice, opportunity of reply, adjudication etc.. Section 136 of the Act provides personal hearing. The procedure cannot be bypassed by pressurizing the applicants to make deposit. The goods received or supplied are against GST paid invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pathrera Lakshmana Vs. State, Senior Intelligence Officer, D.G. of GST Intelligence, Bengaluru (2020 {38} G.S.T.L. 447 {Kar}). 4. Learned counsel for respondent no.1 opposed the application. He submitted that there is voluminous evidence to show involvement of applicants. They have not co-operated with investigation. Crores of rupees have came to the accounts of applicant in ABA No.2267 of 2021. The transaction is of ₹ 300 crores. There is evasion of ₹ 13 crores. The applicants are non co-operative and denying the transactions. Both the applicants have floated 17 firms wherein fake invoices of more than ₹ 300 crores involved and more than ₹ 1500 crores GST has been received/issued. The applicant Naitik Mawani i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 firms were registered by using mobile number or e-mail IDs of applicant or his father Paresh Mawani. The statement of C.A Chetan Tak states that applicants have instructed him and his staff over phone for GST related work of 8 out of 15 firms. There were transactions of crores of rupees in the bank account of Unique Pharma Chem and other firms. The amount has been withdrawn. Mobile number/e-mail ID used for dummy firms belong to the applicants. The applicants have accepted that business activities of four firms out of 15 firms are looked after by them. Section 70 of the Act relates to power to summon person to give evidence and produce documents. The applicants were duty bound to honour the summons as per statutory provisions. The persona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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