9911796707
TMI Blog2019 (5) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... d that economic offences fall in a separate class and are to be viewed seriously, Admittedly, the applicant was earlier also involved in a similar case and despite the same he has allegedly again committed the offence. As per the IO there is a reasonable apprehension of the applicant tampering/influencing with the evidence/ witnesses. The investigation is at initial stage. In view of the facts and circumstances of the case, it is considered that no ground forgrant of anticipatory bail is made out. Therefore, the application for anticipatory bail is dismissed. - Bail Application No. 542/2019 C. No. DW/GST/AE/INV/GAMMA/HI-LINK/2018-2019 - - - Dated:- 8-3-2019 - Sh. Rakesh Syal, ASJ-03 ORDER 1. This order shall decide application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since-introduction of GST, has for its total business, paid an amount in excess of ₹ 35 crore as GST till date. The company strictly maintains a record of all documents in relation to purchase of copper scrap made by it from the local market. The volume of records and documents which are available with the applicant, in relation to purchase made by MCPL from Hy-link and which have already been shared with the department, completely disprove the theory alleged by the department. As per the applicant, the entire movement of copper scrap from Hy-link to MCPL and from MCPL in Delhi to MCPL at Bhiwadi was documented by way of tax invoices, E-way bill, Dharam Kanta parchi/slips, photograph of loaded truck, entries.in the copper scrap stock ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his evading the process of law, It is also submitted that one previous criminal proceeding under the Central Excise Act, is pending against the applicant/his company. It is further stated that the applicant did not appear pursuant to the summons dated 08.03,2019 on account of medical reasons. 7. Sh. Tanmay Mehta, Ld. Counsel for the Applicant has argued that the applicant has paid complete tax under the Act and there is no evasion whatsoever. The applicant has got the complete record of the supply of copper by various firms to MCPL. After receipt of summons under Section 70 of the Act, the Applicant has been visiting the office of the Commissioner, GST. He has also written letters asking the department to call him. He has also su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been quantified by the department. In the absence of the same, the applicant cannot be detained. He also submitted that all offences under the act are compoundable. No FIR has been registered in this case and there is no mechanism under the Act for prosecution in case of commission of offence under the Act. He has also relied upon Directorate of Enforcement vs. Deepak Mahajan, (1994) 3 SCC 440. 8. The bail has been opposed on the ground that the applicant is a habitual offender and is already on bail for a similar offence. The case against M/s HY-link Overseas Pvt. Ltd. and other associated firms is of availment and passing on of inadmissible Input Tax Credit of GST without actual receipt and supply of goods. He is a se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the applicant/his staff and therefore, cannot be termed as a document which can be relied upon. The said copy of reply dated 12.03.2019 alongwith medical document submitted to the department stated that the applicant was unwell as he was a patient of High Blood Pressure . The applicant could not join the investigation but could go on vacation outside India, on a personal visit immediately after providing a copy of medical to the department. 10. SH. Harpreet Singh, Senior Standing Counsel for GST (Delhi West) has argued that the applicant is a habitual offender. He is already on bail in a similar offence. He has submitted that the applicant has evaded tax to the tune of ₹ 51,76,53,692/- by availing Input Tax Credit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuing summons or if reasonable grounds are available, by arresting the offender. He has also relied upon Vikas Goel Anr. vs, CGST Commissioner, Gurugram (CRM No. M-45649 of 2018 decided by the Hon'ble High Court of Punjab and Haryana at Chandigarh on 13.12.2018) wherein regular bail was denied in a case of evasion of tax of more that Rs, 80 Cr. under the Act, and there were allegations of bogus billing and adjustment of amount without any transportation of goods or sale of goods etc. 11. The Applicant is alleged to have availed Input Tax Credit from various entities/. firms, without supply of any goods, as under; a) Input Tax Credit of ₹ 1,72,76,249/- from M/s New India Traders. b) Input Tax C ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
