9911796707
TMI Blog2024 (8) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... on that the Petitioner has not approached this Court with clean hands and with appropriate disclosures. If that be the case, this Court would not entertain any frivolous and bogus pleas. The Respondent Revenue would be required to be granted an opportunity to place on record reply so that further appropriate orders can be passed after hearing the parties. 2. Let reply affidavit be filed within one week from today. Copy of the same be furnished to the Advocate for the Petitioner well in advance. 3. Stand over to 3rd October, 2023. 2 In the affidavit in reply filed through one Shrivastav Singh affirmed on 29th September 2023 on behalf of respondent nos. 1 and 2, paragraphs 12, 14 to 20 read as under : 12. A letter dated 10.01.2023 was received from Shri Chotu Lal inter-alia stating that he was carrying on business of trading of crypto-currencies which was done digitally and there was no restriction over the same; that the trading in crypto-currency did not fall within the purview of GST in any manner. Hereto annexed and marked as Ex "E" is the copy of letter dated 10.01.2023. The answering Respondent vide letter 20.01.2023 informed the Petitioner that the Principal Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pp. Raliway Station, LT Road, Dahisar West, Mumbai. However, no such firm or/and person was found to be operating from the above said address. The proceedings were recorded under Panchnama dated 01.06.2023. Further, upon telephonic verification the shop owner confirmed that the said shop was vacant since Sh. Veerpal Singh Banjara vacated the shop in around August, 2022. Hereto annexed and marked as an Ex "I" is the copy of Panchnama dated 01.06.2023. 17. I say that the Petitioner had not joined the investigation with the Department. A team of officers from CGST Delhi North was deputed to visit the residential premises of Shri Chotu Lal in Chhatarpura, Baran, Rajasthan alongwith team of local CGST officers of CGST Kota. A team of CGST officers of CGST Kota and CGST Delhi North visited the residential premises of Shri Chotu Lal at village Chhatarpura, Baran, Rajasthan on 29.05.2023. The Proceeding of visit were recorded under Panchnama dated 29.05.2023. Hereto annexed and marked as an Ex "J" is the copy of Panchnama dated 29.05.2023. 18. The Statement of Shri Chotu Lal under Section 70 of the CGST Act, 2017 was recorded on 29.05.2023 at his residence. Shri Chotu Lal in his stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation Report(s) dated 22.06.2023 furnished report to the effect that the signatures on Statement dated 29.05.2023 and Bank Account Opening Form were of the same person. Whereas the signature (s) on letter dated 10.01.2023 vide which objection under Rule 159 (5) were filed and Verification Form (part of Writ Petition No.5796 of 2023/Page No.43 of the said Writ) were not matching with the signatures of Shri Chotu Lal. Hereto annexed and marked as an Ex "K" is the copy of letter dated 10.01.2023. 20. The Statement dated 29.05.2023 of Shri Chotu Lal and Forensic Examination Report(s) dated 22.06.2023 strengthens the suspicion that M/s Wisemax Enterprises is a dummy/shell company and its bank account is a benami account, not being run/operated/controlled by the purported Proprietor (Shri Chotu Lal) in whose name firm and bank account has been opened. Even the repeated Writ(s) are being filed before the Hon'ble Bombay High Court to deliberately put obstacles in the ongoing investigations and to mask the actual beneficiaries of the account without proving the bonafide of business transactions before the investigating agency, business transactions which have resulted into credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al hearing and in view of his non appearance or any communication from his side, no further action would be taken on his representation. Copy of the communication is also annexed to the affidavit in reply. Still there is not even a denial by petitioner to any of these allegations. That would only lead to a conclusion that petitioner has suppressed these facts in the petition filed. Moreover, in the affidavit in rejoinder, petitioner has stated that some officers of GST appeared on 29th May 2023 and after making oral inquiries harassed and abused him and his signatures were obtained on a prepared statement without explaining the contents of the same. It is stated that petitioner has signed only because he was threatened that he would be arrested if he failed to sign. Even these facts have been suppressed in the petition. If what petitioner states was true, he would have infact recorded the events soon after 29th May 2023 or atleast would have stated so in the petition which has been affirmed on 9th June 2023. 5. Further, we may note that in the cause title of the petition, petitioner is stated to be 22 years old and the petition was filed on 9th June 2023. Petitioner has signed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
