TMI Blog2022 (5) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... , the applicant-accused was the proprietor and the master mind of the alleged crime. It was him who had orchestrated the crime to camouflage the fraud into the nexus of trusted accomplices who acted as suppliers. Considering the gravity of the alleged offence, severity of the punishment provided for the alleged offence and the aforesaid reasons, this Court is of the opinion that the applicant-accused Saurabh Srivastava is not entitled to bail at this stage - Bail application dismissed. - BA/665/2022 - - - Dated:- 7-3-2022 - ABHISHEK PHUTELA, ADDITIONAL SESSIONS JUDGE, GURUGRAM Present : Shri Puneet Sharma, Advocate for applicant-accused. Shri Pramod Bahuguna, Special Public Prosecutor. ----- ORDER This is to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d its office bearers have acted with malafide and after arresting the applicant-accused, his statement under Section 70 CGST Act was recorded. That a physical verification of the place of business was conducted at the time of allotment of GST number. Again in 2020-21, the GST Inspector Mr. Sandeep Mann inspected the premises of the applicant. He had clicked photographs which are a part of the record of the Department. That the applicant has been filing timely returns and doing other compliances as prescribed by law. The Department has no substantial documentary proof that there was no physical movement of goods. The applicant-accused is the sole bread earner of the family. The wife and son of the applicant are suffering from AIDS. While pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rguments, the learned counsel for the applicant-accused has placed on record the copy of the application moved before the Ld. Area Magistrate for retraction of the statement made before the Department, on behalf of the accused. The counsel has also placed on record the photocopies of the medical treatment record of the son and wife of the applicant-accused. 6. On the other hand, the learned Special Public Prosecutor argued that out of 56 firms with whom the accused was dealing only the particulars of six firms were found correct. The deposits of the tax by some of the recipients of the invoices of the accused-company are on different footing as they had only utilized the input tax credit after the initial wrongful availment of the same b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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