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TMI Blog2020 (2) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish any justification as to on what count the said huge payments had been received and as to what articles had been supplied by him against the said payment. Similarly, during investigation, it was found that bank transactions of huge amount had been effected in the account of M/s Shree Bala Ji Wooltax. The learned counsel for the petitioner-Inder Partap Singh, owner of M/s Shree Bala Ji Wooltax, could not furnish any justifiable explanation as to on what count the said payment has been received, as the said firm was not found to be actually into business. The complicity of the kingpin Rajesh Mittal and also of Manish, owner of M/s Ansh Hospitality and of petitioner Inder Partap Singh, owner of M/s Shree Bala Ji Wooltax, is clearly evident - Keeping in view the enormity of the scam and the colossal loss caused to the State exchequer, which has lost GST, this Court does not find any ground for grant of bail. Bail cannot be granted - petition dismissed - decided against petitioner. - CRM-M-40312-2019 (O&M), CRM-M-250-2020 (O&M), CRM-M-5051-2020 (O&M) - - - Dated:- 25-2-2020 - HON'BLE MR. JUSTICE GURVINDER SINGH GILL Mr. Ankur Jain, Advocate Mr. Rajinder Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orated/registered by associating persons of the status of rickshaw pullers etc. and were not actually businessmen. 5. It was further found that in the bills issued by M/s Lalit Trading Company in favour of the said 18 bogus firms (non-functional firms), GST was also shown to have been charged. 6. During investigation, it further surfaced that the said 18 non-functional firms further issued bills in favour of 421 different industries based in Panipat and the said industries in Panipat in order to reflect expenditure in respect of their manufacturing processes and in order to lend credibility to their so called purchase of yarn made banking transactions in favour of said 18 firms and the amount so transferred through banking transactions used to be withdrawn from the bank accounts of the said firms and given back to those industries while retaining some percentage. Thus, in this manner, the industries of Panipat without actually incurring expenditure, used to reflect expenditure in their accounts and thus, also used to evade payment of a substantial amount of GST on the premises that the initial supplier i.e. M/s Lalit Trading Company had already charged the GST. The mastermind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 122 of GST Act are concerned, the same can continue in addition to the prosecution under provisions of IPC and that in the case of Rajesh and Inder Partap Singh, they have been granted conditional bail only while Manish has been granted absolute bail. It has further been submitted that the purpose of Section 122 of GST Act is mainly to secure realization of tax which has been evaded and that in addition to proceedings under Section 122 of GST Act, the accused can be prosecuted for offences under Indian Penal Code if it is found that the accused have committed any cheating or forgery, as had been done in the present case. 12. I have considered rival submissions addressed before this Court. From the information collected by the police, the following information pertaining to 18 firms got incorporated/registered by the kingpin Rajesh Mittal apart from the firm M/s Lalit Trading Company, can be discerned :- Sr. No Trade Name Owner Name (i)Mobile No. at GST Portal (ii)Mobile No. at Eway Bill Portal Email ID-at GST Portal Email ID-at Eway Bill Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,60,84,13,746 26,65,71,793 7 M/s Shree Bankey Bihari Enterprises Vipul Jindal S/o Ramvilas 8607870002 (Sat Narayan) 8199002006 (Vipul Jindal) 8199002006 (Vipul Jindal) (i) panipat34@ gmail.com vipuljindal [email protected] (ii)vipuljindal1983 @ gmai.com 21,53,38,142 1,60,68,079 8 M/s Manish WoolTax Shailendra Pratap Singh s/o Ramesh Chandra 9050007237 (Sumit) 9050007237 panipat34@ gmail.com rkmittal20 11rk@ gmail.com rkmittal20 11rk @ gmail.com 55,69,98,601 4,10,97,204 9 M/s Geeta Yarns Gita D/o Mahaveer Singh 9992000974 (Inder) 9992000974 panipat34@ gmail.com rkmittal20 11rk@ gmail.com rkmitta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i)ravindersaini92 @ gmail.com (ii)ravindersaini92 @ gmail.com 27,18,59,699 2,59,02,907 16 M/s Bala Sundri Textiles Amit Kumar S/o Karmvir Singh 9992000974 (Inder) 9992000974 (i) panipat34@ gmail.com rkmittal20 11rk@ gmail.com (ii) rkmittal20 11rk@ gmail.com 46,74,65,654 3,15,75,414 17 M/s Ansh Hospitality Manish Kumar S/o Mahender Singh 9773520234 9992232605 9992232605 (i) advocatesushil 89 @gmail.com manishkandholpnp @gmail.com (ii) manishkandhol [email protected] 0 0 18 M/s Nirmala International Nirmala D/o Ghan Sham 9050007237 9876360892 panipat34@ gmail.com rkmittal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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