TMI Blog2023 (3) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... ns against the petitioner were with regard to getting benefit of about Rs.2,68,74,696/- as wrongfully by way of Input Tax Credit and as per the allegations there was no physical movement of any goods and it was all a paper transactions and even as per learned counsels for the parties, the FIR was initially lodged under Sections 420, 467, 468 and 471 IPC and thereafter Section 132 of the Goods Service Tax Act, 2017 was added. The earlier bail petition was dismissed as withdrawn by the petitioner on 24.08.2022 and the present petition has been filed on 29.11.2022 and till date there is no change of circumstance. This Court is of the view that considering the gravity and the magnitude of the allegations involved in the present case and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent FIR was lodged on the basis of a complaint made by the Excise Taxation Officer, Panchkula with the allegation that the petitioner stated to be a proprietor of M/s Recycle With Us, Plot No.329 I.A., Phase 2, Panchkula had allegedly committed a fraudulent activity and which was detected on the basis of physical verification of the aforesaid firm and on the basis of which the present FIR was lodged under Sections 420, 467, 468 and 471 IPC and later on Section 132 of the Goods Services Tax Act, 2017 was also added vide report dated 12.04.2022 under Section 173 of the Code of Criminal Procedure. He submitted that the Goods Services Tax Act, 2017 is a self contained Code itself and under the Act only a complaint can lie to the Magist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is taken on record and a copy of which has been supplied to learned counsel for the petitioner. She submitted that on the last date of hearing the Court had dealt with the submissions made by learned counsel for the petitioner as to whether the guidelines and directions issued by the Hon'ble Supreme Court in Arnesh Kumar versus State of Bihar and another 2014(8) SCC 273 has been complied with or not and therefore the present affidavit has been filed in this regard. She submitted while referring to the paragraph 6 of the affidavit to state that the aforesaid judgment of the Hon'ble Supreme Court in Arnesh Kumar's case (supra) is not applicable to the present case because the provision under which the FIR was registered ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of business activity of this firm in the aforesaid Plot No.330, Industrial Area, Phase-2, Panchkula which was stated by the petitioner when his reply was sought. Similarly, the owner of Plot No.329 of the Industrial Area, Phase- 2, Panchkula was also asked about the petitioner who had stated that the petitioner was on his rent from April 2016 to April 2018 and thereafter he left the business premises. In the enquiry, it was clear that the petitioner was doing fake transactions without physically receiving the supply of goods nor supplying the goods physically to the recipients for the commodities/goods in which he deals. The Input Tax Credit (ITC) received by him was without passing of goods physically and it was non-genuine and bogus and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore the petitioner during 2017-2019 made purchase/sale of goods worth Rs.33,68,05,709/- and availed GST benefit from the customers with intent to cheat the Government by foul playing by not deposting Rs.2,68,74,696/- with the GST Department. Learned State counsel also submitted after referring to the affidavit filed by the State that if the concession of bail is granted to the petitioner then he can threaten the witnesses as till date no prosecution witness has been examined by the trial Court. She further submitted that so far as the argument raised by leanred counsel for the petitioner that no FIR can be registered in the present case because the offence would fall under the provisions of GST Act which is a self-contained Cod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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