9911796707
TMI Blog2023 (11) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case was got registered on the basis of the complaint moved by Rajesh Kumar Yadav, Excise and Taxation Officer, alleging therein that an information was received from the office of Excise and Taxation Commissioner, Panchkula regarding involvement of M/s A.S. Enterprises, Flat No. 68, ECWS Ground Floor Sector 81, Faridabad, having GSTIN 06BWTPA 3969EIZA, in utilizing bogus Input Tax Credit (ITC) through fake documents. On physical verification of the business premises of the abovesaid firm and registration certificate uploaded by the taxpayer on the GST Portal, it was found that the taxpayer had not done any business at the address provided in the registration certificate. The firm was floated on the papers only. During investigation it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods. Thus, the goods were neither received nor supplied in reality, but everything was done in paper transactions and the loss totalling Rs. 2,05,79,076/-was caused to the Government. Learned counsel for the petitioner contends that in the present case, the FIR was registered on 24.10.2020, whereas the petitioner was arrested illegally after a period of almost 02 years i.e on 29.09.2022. Learned counsel further contends that no assessment order has been passed till date and no penalty has been verified so far. However, the challan has been filed before the Court after a long delay. He next contends that the alleged total tax evasion is of Rs. 2,05,79,076/, which is less than five crores and thus, the petitioner was not required to be ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, is for levy and collection of taxes on supply of Goods and Services having special provisions for recovery of revenue. It being a fiscal matter, a distinct procedure appears to have been evolved by the Parliament by virtue of a special enactment which is permissible under Section 4 of the Cr.P.C." 5. Learned counsel further submits that he had earlier filed a petition for grant of bail, however, the said bail application was ordered to be dismissed by this Court on 08.02.2023 (Annexure P-2), however, after the dismissal, the charges have been ordered to be framed against the petitioner under Sections 120-B, 420,467,468,471,201 of IPC vide order dated 02.03.2023. Thereafter, six material witnesses have been examined in the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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