9911796707
TMI Blog2019 (8) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... asons to believe that a person has committed an offence specified in Clause (a) or (b) or (c) of subsection (1) of Section 132 of the GST Act - Section 132(1) (a), (b) and (c) of GST Act define types of offences and according to which, whoever commits offence of supply of any goods or services without issue of any invoice or issues any invoice or bill without supply of goods or services of both or avails input tax credit using such invoice, shall be punished with imprisonment for a term which may extend to 5 years and with fine, if the amount involved is more than 500 Lakhs. It is alleged that the Applicant who was the accountant of M/s Commercial Corporation Seoni issued bogus false and fabricated bills and have shown false supply of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax Act, 2017. Where he found that no business activity was being carried out by the M/s Commercial Corporation Seoni at the given address registered in the official record. Statements of Amit Awadhiya Proprietor of said corporation as shown in the registration records of M/s Commercial Corporation Seoni, were recorded and it was found that M/s Commercial Corporation Seoni in order to take illegal financial profits as input tax credit ( I.T.C) had issued bogus false and fabricated bills and had shown false supplies of goods through the same which is an offence under the Act as well as under Section 122 of Central Goods and Service Tax Act, 2017. It was further found that in the financial year 2017-18 and 2018-19 in order to grant illegal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d dropping them. On 11.07.2019 Deepesh Tiwari told him to go to the office of the Assistant Commissioner Tax Evasion Bureau, Jabalpur and presenting himself as the Accountant of Deepesh Tiwari enquire from the officers of the Tax Evasion Bureau as to what documents were needed by the Department. On that applicant went to the said office where applicant was arrested on 11.07.2019 by the officers of Tax Evasion Bureau, Jabalpur. While applicant did not know about the financial offences of Deepesh Tiwari and Amit Awadhiya. The Tax Officials also searched the house of applicant but nothing incriminating was found from the house of the applicant. There is no evidence on record to show that applicant benefited from that tax evasion. The applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Under Section 69 of the Central Goods and Service Tax Act, 2017, the Commissioner is having power to arrest if he has reasons to believe that a person has committed an offence specified in Clause (a) or (b) or (c) of subsection (1) of Section 132 of the GST Act. Section 132(1) (a), (b) and (c) of GST Act define types of offences and according to which, whoever commits offence of supply of any goods or services without issue of any invoice or issues any invoice or bill without supply of goods or services of both or avails input tax credit using such invoice, shall be punished with imprisonment for a term which may extend to 5 years and with fine, if the amount involved is more than ₹ 500 Lakhs. 6. It is alleged that the Applicant wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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