9911796707
TMI Blog2025 (1) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... DGGI/INV/GST/3844/2023-Gr D-O/o ADG-DGGI-JZU-JAIPUR for the offence(s) under Section 132 (1) (C), (f) & (H), Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act of 2017'). 2. It is contended by learned counsel for the petitioner that the petitioner was arrested on 28.09.2024 under Section 132 (1) (C), (f)& (H) of the Act of 2017. The matter is exclusively triable by the Magistrate, and the maximum punishment prescribed under Section 132 of the Act of 2017 is 5 years. There is no chance of interfering or tampering with the evidence as most witnesses are public servants. It is also submitted that the charge sheet against the petitioner has already been produced, and the trial of the case may take considerable time. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t matter. It is also argued that it is alleged against the petitioner that he falsely availed Input Tax Credit to Rs.10.87 crores. In contrast, the CGST Portal itself shows that firms from which the petitioner received the scrap were registered on the CGST Portal. It is also argued that the respondents have not filed any complaints against these firms. It is also vehemently argued that the statement of the petitioner recorded under Section 70 of the Act of 2017 is also under coercion and cannot be read against the petitioner as, at the time of recording of the statement of the petitioner, the petitioner was under arrest. It is also contended that the petitioner's statement further shows that they were not recorded at the petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2017, there is no such embargo that before arresting the person, reasons in writing should be supplied to the person affected; therefore, considering the above facts, the bail application of the accused-petitioner deserves dismissal. 6. The substantial matrix of the case, prima facie indubitably points out the present petitioner's culpability. The seizure of the fake rubber stamps of the transport company, fake E Bills purported to be demonstrated as transportation of scrap from Delhi to Jaipur coupled with the statement of the transport company owner, stating the actual route through which his truck has moved on such dates, the report of the concerned authority confirming the non-existence of the firms from whom the petitioner had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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