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2020 (10) TMI 523 - DSC - GSTGrant of Bail - It is forcefully argued by Ld. counsel for applicant/accused that department is maliciously and mischievously saving the real culprits - It is submitted that none of the firms which are availing tax input credit belongs to the applicant/accused. - HELD THAT - Looking into the material available on record, the submissions of Ld. defence counsel calls for a deeper probe. To come up for further arguments/ further proceedings in the matter on 08.10.2020. A copy of the instant order be sent to Concerned Addl. Commissioner, Anti Evasion, GST department for necessary information.
Issues: Bail application; Allegations of maliciously saving real culprits; Availing tax input credits; Deeper probe required; Role of applicant/accused; Further proceedings scheduled.
The judgment delivered by the District & Sessions Court, Patiala House Court, involved a bail application where the applicant/accused alleged that the department was maliciously protecting the real culprits who benefited from tax input credits. The defense counsel argued that none of the firms availing tax input credit belonged to the applicant/accused. After reviewing the material on record, the court found merit in the defense counsel's submissions, prompting a request for a deeper probe by the Addl. Commissioner, Anti Evasion, GST department. The Addl. Commissioner was directed to personally investigate and submit a comprehensive report elucidating the role of the applicant/accused and the beneficiaries of the tax input credit. The case was scheduled for further arguments and proceedings on 08.10.2020, with a copy of the order to be sent to the concerned Addl. Commissioner for necessary action. The Senior Standing Counsel for the department assured that the order would be communicated to the Addl. Commissioner, emphasizing the importance of timely filing the report due to the involvement of the applicant/accused's life and liberty in the case. The proceedings were conducted through video conferencing, ensuring the proper functioning of the link without grievances from the counsels.
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