TMI Blog2021 (11) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... pliers - HELD THAT:- There is sufficient evidence against applicant. He is engaged in availing fraudulent tax credit. The statement of applicant was recorded u/s. 70 of the Act. There are 12 non existent suppliers. The respondents have power to arrest. What is required is reason to believe about involvement of the suspect. There is sufficient evidence on record to satisfy the reason to believe. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s.67(2) of CGST Act. The respondents started scrutiny of the suppliers of applicant from 111 suppliers. Verification of premises of 12 suppliers was conducted and it was found that they were non existent; (ii) Total Input Tax Credit (ITC) availed from these suppliers was ₹ 13 crores approximately; (iii) The applicant had not complied the summons. Statement of applicant was rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer of first respondent had demanded bribe. The ACB complaint was filed with Anti Corruption Bureau. The CGST Act is special Act containing mechanism for demand of tax not paid or credit of refund erroneously taken. The payment of tax paid invoices are made through proper banking channel. All the transactions are accounted in books of accounts. The show cause notice was required to be initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents submitted that there is sufficient material against applicant. The transactions were fraudulent. Investigation is in progress. The claim of the applicant is false. The suppliers were not existent. Section 132 of the Act deals with punishment for certain offences. The statement of applicant was recorded u/s.70 of the Act wherein he confessed that he took invoices. The investigation is in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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