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TMI Blog2023 (6) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... ame to be registered on the basis of letter dated 06.12.2022 sent by Sh. Pardeep Kumar, State Excise Officer Ward Number 03, Fatehgarh Sahib for the registration of case and the contents of the same are as under:- "To, Assistant Commissioner State Excise, Fatehgarh Sahib Number 1589 dated 06.12.2022. Subject:- Utilizing the fake and false documents under G.S.T., for obtaining the fake, bogus G.S.T. Registration. Sir, it is brought in your knowledge on the subject noted above that in the various wards falling under the jurisdiction of the office of Assistant Commissioner State Excise, Fatehgarh Sahib, the online applications are being applied/given in the names of the various firms for taking the new registrations on G.S.T. Portal under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two different persons but the name and address is being placed just one and the same. The details of the registrations on the one and same stamp paper and receipt of the property tax, is mentioned in the enclosed Annexure A and B. In addition to it, in the receipts of the property tax duly uploaded for obtaining the G.S.T. registrations, doing the Photoshop of the address of the land/space and name of the owner, just only one and same receipt is being used in the various registrations duly applied. Apart from it, in the above said applications, the Photograph and the Photograph of the land of the firm, that is also, doing the Photoshop to just only one and the same Photograph that has been uploaded again and again. From the above said facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he embezzlement with the documents, for committing the fraud with the official revenue by taking wrong new registration under G.S.T. According to the enclosed report of Shri Pardeep Kumar, State Tax officer posted in this District, on the subject noted above, using the fake and false documents at the time of doing the registration under G.S.T. Act, 2017, it is recommended for taking the legal action against the persons committing the embezzlement, scam with the G.S.T. Department. Enclosing the report of the concerned State Tax Officer and the documents, the same are being sent to you for taking further necessary legal action. Sd/- Assistant Commissioner State Tax, Fatehgarh Sahib. After registration of the FIR, the investigation began. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had told him that one person Manpreet Singh @ Mani had a scheme which provided unemployment allowance of Rs.1500/- per month and the same would be given to him (Arfaan Khan). Other members of the team were Mandeep Singh @ Monty and Sunny @ Pagal. He (Arfaan Khan) had been allured by them (petitioner and his co-accused) and they had obtained his Aadhaar Card, Pan Card and Photograph. The same had been misused. Based on the said statement of Arfaan Khan, Manpreet Singh @ Mani, Mandeep Singh @ Monty and Sunny Kumar were nominated as accused. Sunny Kumar was arrested and on his statement, Rishabh Sood, Anil Sood, Surinder Singh @ Raju were nominated as accused. Thereafter, Surinder Kumar, Rajvir Singh and Jagvir Singh were arrested. On 08.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Number was 03FCLPK6991N1ZS and B.D. Enterprises whose GST Number was 03KWZPS6853Q1ZX were found to be involved in the trade with Anand Enterprises. However, on visiting the premises of the said firms, they were found to be non existent. He therefore contends that prima faice offence against the petitioner was clearly made out as was evident from the investigation conducted, so far since the petitioner was running fake firms based on forged and fictitious documents thereby cheating the State Government of Crores of rupees under the pretext of GST. It is his contention that as the offence was prima facie established and the record was to be recovered from the possession of the petitioner, the name of the real beneficiary was to be revealed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in a very serious crime like POCSO and, therefore, the order passed by the High Court granting anticipatory bail to the accused should be quashed and set aside. In many anticipatory bail matters, we have noticed one common argument being canvassed that no custodial interrogation is required and, therefore, anticipatory bail may be granted. There appears to be a serious misconception of law that if no case for custodial interrogation is made out by the prosecution, then that alone would be a good ground to grant anticipatory bail. Custodial interrogation can be one of the relevant aspects to be considered along with other grounds while deciding an application seeking anticipatory bail. There may be many cases in which the custodial in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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