9911796707
TMI Blog2021 (10) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... st memo dated 01/09/2021 being numbered as File No. DGGI/AZU/Gr.E/12(4) 510/2020-21 registered with offence of the DGGI, AZU, Intelligence Officer, Ahmedabad. 2. Heard Ld. Adv. Mr. V. V. Isani for the applicant-accused and Ld. Special Public Prosecutor Mr. Sudhir K. Gupta for the opponent and read the affidavit-in-reply of the Directorate General of Goods and Services Tax Intelligence, Ahmedabad Zonal Unit. 3. Ld. Adv. for the applicant Mr. V. V. Isani has submitted that applicant-accused is innocent and has been falsely implicated in the present case. It is submitted that the applicant-accused has been arrested on 01/09/2021 and was produced before the Hon'ble Addl. Chief Metropolitan Magistrate Court on 01/09/2021 and thereafter sent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 67 of the CGST Act and applicant-accused agreed with the proposal of the sealing of the same. It is also submitted that the search officer has also found stock contained iron scrap and sales and purchase invoices and other details available at the business premises of the applicant accused, the search officer also seized 19 box files from the applicant's premises therefore there is no question of non-cooperation during the investigation. It is also submitted that there is no reason mentioned in the arrest memo which is issued by the Commissioner and there is no specific reason therefore whole entire amounts to nullity. It is also submitted that sale is not disputed and there is no evidence to support the same hence there is no nexus and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with affidavit vide exh.6. It is the case of prosecution that there are certain firms which are operating only on paper and passing on inadmissible input tax credit (ITC) by issuing invoices only, without supplying the goods mentioned therein. The search was ordered to be conducted at the premises of M/s. Ronak Traders but the unit could not be located and again on 26/02/2021, search was conducted at the premises of M/s Ronak Traders and it was found that the unit is non-existing and it only exists on papers and there was no ITC in their GSTR-2A return which indicates that they had no inward supply and all the payment of GST had been made through ITC only, and accordingly panchnama dtd. 26/02/2021 was drawn and M/s. Ronak Traders passed on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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