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TMI Blog2021 (3) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 132(1) of the Central Goods and Services Tax, 2017 (in short 'the CGST, 2017) in File No.GEXCOM/AE/FU/87/2020-AE-CGST-DIV-PNP-COMMRTEPANCHKULA. Learned senior counsel for the petitioner has argued that the accounts of the firms of the petitioner was verified by GST Officers from time to time and as per the statement dated 12.02.2020, on verification of the copies of various Goods & Services Tax Returns (G.S.T.R.), Re-conciliation of Input Tax Credit Claim, nothing was found suspicious. The authorities again, searched the premises of the petitioner under Section 67 of the CGST, 2017 and the Assistant Commissioner, G.S.T. Division Gandhi Mandi, Panipat vide letter dated 14.10.2020 informed the Assistant Commissioner, Ghaziabad that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the petitioner has next argued that there is no fake or bogus invoices or no false claim have been set up by the petitioner as he has filed all the documents relating to the transactions from time to time with the respondent - authorities as per the procedure laid down in the Rules of the CGST, 2017. Learned senior counsel for the petitioner has further argued that the entire case against the petitioner is not proved as no complaint was filed against the petitioner and he has been detained while exercising the powers under Section 132 of the CGST, 2017. Learned senior counsel for the petitioner has relied upon the order dated 18.01.2021 passed in CWP No.8268 of 2020 where the constitutional authority of Sections 69 and 132 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elkanth International, M/s. Global Enterprises and M/s. Mahadev Trading Company. It is further stated that M/s. S.B. Chemicals is registered with the GST Department in the name of Smt. Sunita Bathla, mother of Shri Mohit Bathla vide GSTN 06AHKPB7087N1ZZ, M/s. Hans Petroleum Products is registered with the GST Department in the name of Shri Mohit Bathla vide GSTIN 06BMAPB7667P1ZM, M/s. Hind International is registered with the GST Department in the name ofr Shri Ashok Bathla, father of Shri Mohit Bathla vide GSTIN 06AGMPB7345M2Z2 and M/s. Jey Oil and Bitumen Products India Private Limited is registered with the GST Department vide GSTIN 06AAECJ7827R1ZT. Counsel for the respondent has further submitted that the petitioner has made a statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, CGST, that e-Way bill and transport documents were found to be genuine and therefore, it will be a matter of trial as to how the same documents are now termed as fake documents as it will require evidence to prove the same. Learned senior counsel for the petitioner has lastly argued that the petitioner is the first offender; he is not involved in any other case of such or similar nature and he is in custody since 26.12.2020 and as on today, the petitioner has undergone about 03 months of judicial custody and as the complaint has been filed, it will take long time in conclusion of the trial. After hearing the counsel for the parties and going through the voluminous documents and judgments relied upon by both the parties, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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