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TMI Blog2025 (2) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 issued by the Respondent-No. 1; And / Or; C. issue a writ of mandamus, or any other writ or direction thereby, directing the Respondent No. 1 to supply the relied upon documents to the Petitioner; And / Or; D. issue a writ of mandamus, or any other writ or direction thereby, directing the Respondent No. 1 to supply the nonrelied upon documents to the Petitioner; And/Or; E. issue a writ of prohibition to restrain the Respondents from taking any coercive measures against the Petitioner pursuant to the Impugned Show Cause Notice bearing number 06 of 2024 dated 02.08.2024; And / Or; F. issue any other appropriate writ, order or direction and / or consequential relief that this Hon'ble court may deem fit and proper in the facts and circumstances of the case; And/Or; G. pass such other or further order/s which this Hon'ble Court may deem fit and proper in the interest of justice." 2. Insofar as the challenge to the Circulars dated 05 July 2017 and 09 February 2018 designating 'proper officers' for the purposes of discharge of functions under the Central Goods and Services Tax Act, 2017 CGST Act is concerned, although the Circulars themselves are challenged, the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound to be relevant to the ongoing investigation were resumed by the officers. Details of the search proceedings were recorded in Panchnama dated 15.08.2019 (RUD-20). 11.b. Statement dated 15.08.2019 of Sh. Ramesh Wadhera: Shri Ramesh Wadhera, in his statement dated 15.08.2019 (RUD-21) under Section 70 of the CGST Act, 2017, inter-alia, stated: i. that he was born and brought up in Batala, Gurdaspur District, Punjab; that his date of birth is 13.04.1955; that he completed his schooling from Govt. High School, Batala in 1972 and graduation in 1976 from Batala only; that after that he started working with his father who was in the business of Departmental store upto 1979; that in 1979, he joined Punjab and Sindh Bank as a cashier and continued there till 1992-1993; that in 1996 he shifted to Delhi and started milk supply business; that thereafter, he started supplying garments to various exporters; that his office was in Rani Bagh Delhi; that in 2009 he started his own business of garment export initially from the office located at Palika Place, Pachkuiyan Road Delhi; that after one year he shifted his office at E-513, Gupta Plaza, near Ramphal Chowk Sector 07, Dwarka, Delhi; th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rat Ahuja, CA helped them in getting GST registration of all these firms on the basis of identity cards, and other documents arranged by Shri Mukesh Kumar in lieu of Rs. 10,000 per month for every person and Rs. 20,000 paid to Shri Mukesh for office expenses; iv. on being asked about the proprietors of the firms and how he came in touch with them, he stated that he did not recollect all the names but some of the names are Shri Deepak Kumar Mishra, Shri Praveen Tiwari, Shri Manoj Kumar and Shri Arun; that Shri Mukesh Kumar has arranged the KYC documents like Aadhar Card, PAN cards of some persons mostly residing in his vicinity, i.e., Vikas Nagar, Uttar Nagar; that the documents are arranged by him on payment of Rs. 10,000 to Rs. 15,000 per month per person; that further Rs. 20,000 is paid to Shri Mukesh for the office expenses; that on the basis of these documents, he has made rent agreements and opened proprietorship and partnership firms; v. on being asked about the names and details of the suppliers of goods exported by the said firms, he stated that in some of the cases, no goods have been purchased by these firms; that all the work related to the above firms is being looke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver the same to person on their directions or transfer the money to the account of the other firms; xi. On being asked to inform about his knowledge about the four cases filed by M/s Monal Enterprises, M/s Air Con Overseas, M/s Ganeshi Inc. and M/s Micra Overseas in the Hon'ble High Court of Delhi, he stated that the aforementioned four cases have been filed in the Hon'ble High Court of Delhi by the proprietor of these firms, on directions and insistence of himself, Shri Sanjeev Maggu and Shri Akhil Krishan Maggu as they are the controllers/operators of these firms; that the legal assistance in all the cases was also provided by Shri Akhil Krishan Maggu; xii. On being shown the picture of Shri Mukesh Kumar, and on being asked to identify the person and whether he know him or otherwise, he stated that looking at the above picture as shown to him, this is Mr. Mukesh Kumar, who arranges all the IDs for opening of the fake firms controlled by himself, Sh. Sanjeev Maggu and Akhil Krishan Maggu and used for availing fraudulent IGST refund; that it is the said Mr. Mukesh Kumar only; xiii. On being asked to inform whether he know the address details of Shri Sanjeev Maggu and Shri Akh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded in panchnama dated 16.08.2019 (RUD-22). 11.e. Whereas, Shri Ramesh Wadhera, on 16.08.2019 (RUD-23), submitted an unsigned letter before the Patiala House Court, retracting his statement dated 15.08.2019, which was taken on record by Duty MM. Despite that, on 20.08.2019 and on 03.09.2019, the court accepted DGGFs application for judicial remand of Sh Ramesh Wadhera for further 14 days. However, when he was granted bail on 14.09.2019, despite one of the bail condition to cooperate with the investigation, he never appeared in response to summons issued to him. It is pertinent to mention here that Shri Ramesh Wadhera had made changes in his aforementioned statement dated 15.08.2019 in his own handwriting. Therefore, it is wrong on his part to contend that the statement was typed by the officers and he was coerced to sign the said statement. Further, the statement was further corroborated by the evidences found in the mobile phone of Shri Ramesh Wadhera, as detailed in the subsequent Therefore, the retraction of Shri Ramesh Wadhera was only an attempt to derail the investigation and mislead the Hon'ble Court for getting bail." 6. Bearing in mind the aforesaid, and the seriousn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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