TMI Blog2022 (6) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... ordinary crime and deserves to be dealt with sternly. In the case at hand, applicant/accused is a key member of a crime syndicate involved in a multi crores GST fraud. As per Section 132 of CGST Act, not only the person who issued goodsless invoices but even the person who causes the issuance of such invoices is also liable to be prosecuted - the contention of Ld. Defence counsel that he has not been dealt evenly by the investigating agency as compared with principal offenders i.e. the persons behind M/s Imperial Merchants Pvt. Ltd. deserves some consideration. As per the remand application of the complainant department, it is reported that Sanjeev Goel, controller of M/s Imperial Merchants Pvt. Ltd has admitted that he issued goodsless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on moved on behalf of applicant/accused Pawan Kumar Sharma for grant of bail. It is submitted that on 12.05.2022, the house of applicant/accused situated at Chandni Chowk, Delhi was searched by the Intelligence Officer of DGGI, Gurugram Zonal Unit and after search, he was asked by the department to accompany them and later he was informed that he has been placed under arrest on 13.05.2022 at 4.53 a.m. It is submitted that prima facie no offence is made out against the applicant/accused and there is no ground to keep the applicant/accused under custody any further. It is further submitted that applicant/accused was engaged in business of dry fruits etc through his sole proprietorship firm in the name of M/s Pawan Traders which was closed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was permitted to leave on the same day for the reasons best known to the department. It is further submitted that applicant/accused has been falsely implicated and arrested in the present case merely on the disclosure of one Sanjeev Goel of M/s Imperial Merchants Pvt Ltd. who was operating from Khari Baoli in relation to transactions of M/s Laxmi Trading Company but the applicant/accused has never had any transactions whatsoever with Sanjeev Goel or his said firm. It is forcefully argued that the persons behind M/s Imperial Merchants Pvt. Limited have been mischievously let off by the concerned IO for ulterior motives. Ld. Counsel for the accused has gone to the extent of alleging that since the applicant/accused has failed to grease the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed that he was signing the invoices of M/s Pawan Traders to M/s Babu Lal Subhash Chand, which were goods-less invoices issued to M/s Babu Lal Subhash Chand on the instructions of nephew of applicant/accused. It is submitted that during investigation it was revealed that the address of M/s Pawan Traders was same as mentioned in the PAN card of Laxmi Devi who was also dummy proprietor of M/s Laxmi Trading Co. It is further submitted that as per the statements made by Sh. Sanjeev Goel, Controller and Anish Goel, Director of M/s Imperial Merchants Pvt. Ltd, applicant/accused used to contact them for receiving duty paid goodsless bills for M/s Laxmi Trading Company through mediator Arvind and these bills were further used for passing on fraudul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inder the forward course of growth. The Courts of this country cannot afford to take a lenient view against such mischief. Economic offences cannot be treated as an ordinary crime and deserves to be dealt with sternly. Reliance is placed upon State of Gujarat vs. Mohan Lal Jitamalji Porwal Ors, (1987) 2 SCC 364, Sanjiv Kohli ors v. State in bail application no. 659/2005 and Y. S. Jangan Mohan Reddy vs. CBI (2013) 7SCC 439. In the case at hand, applicant/accused is a key member of a crime syndicate involved in a multi crores GST fraud. As per Section 132 of CGST Act, not only the person who issued goodsless invoices but even the person who causes the issuance of such invoices is also liable to be prosecuted. From the stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be filed by the applicant/accused. Prima facie, the contention of Ld. Defence counsel that he has not been dealt evenly by the investigating agency as compared with principal offenders i.e. the persons behind M/s Imperial Merchants Pvt. Ltd. deserves some consideration. As per the remand application of the complainant department, it is reported that Sanjeev Goel, controller of M/s Imperial Merchants Pvt. Ltd has admitted that he issued goodsless invoices involving Input Tax Credit to the tune of Rs.69.13 crores. Admittedly, the liability of the applicant/accused reported by the complainant department is much less as compared to M/s Imperial Merchants Pvt. Ltd. Therefore, letting off persons behind M/s Imperial Merchants Pvt. Ltd is infac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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