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TMI Blog2021 (4) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... g through the investigation report he had ordered for the arrest of the applicant. It is simply clear that the applicant was in full knowledge that the Firms for which he applied for registration were not suppliers in terms of Section 2 (105) of the Act. All guidelines were followed during the preparation of the arrest memo. The applicant was called in the office of DGG Ghaziabad and he was served upon the summons and his statement was recorded on the same day and the investigation report put up before the competent authority. The applicant is sole mastermind and responsible for every act of himself. Suffice to say prima facie, the accused has committed an economic offence and caused monetary loss to the State which is most harmful. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter Processing Unit were resumed under panchnama and resumption memo dated 25-05-2019. During search it was found that there was no business activity in the premises and incriminating evidences recovered from the premises of the accused. From the premises of the accused three mobile phones and once CPU were resumed. During scrutiny it was observed that the input Tax Credit of ₹ 159.20 Crores had been passed on through these 47 firms leading to wrongful availment or utilization of input tax credit. Statement of accused was recorded on 25-05-2019, 26-05-2019, and 31-03-2019 under Section 70 of CGST Act 2017. All the 47 fake firms wee verified physically as well as under the summons mode which led to the conclusion that these firms were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used has submitted that the applicant is innocent and there is no criminal history of the applicant. The arrest of the accused has been made in a frivolous case based on false and bogus facts and in lack of material substance. The investigation against the applicant was initiated by conducting raid and search operation on 25-05-2019 and during this long period of 20 months, DGGI failed in collecting any evidence against the applicant. It is also evident from the fact that no raid and search operation was conducted on the permanent address of the applicant. The applicant has fully cooperated in the investigation of the case and presented himself as and when required. The Commissioner has committed a serious error in giving authorization to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the evidence and tempered with the witnesses if the applicant is released on bail. The applicant used Aadhar Card, PAN Card, Saving Accounts of his relatives to be created such Firms. It is simply clear that the applicant was in full knowledge that the Firms for which he applied for registration were not suppliers in terms of Section 2 (105) as ere not to be involved in any. All guidelines were followed during the preparation of the arrest memo. The applicant was called in the office of DGG Ghaziabad and he was served upon the summons and his statement was recorded on the same day and the investigation report put up before the competent authority. Hence prayed for rejection of bail application. 5. I have heard the Special prosecutor for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trolled by the accused. The accused has violated provisions of the CGST Act 2017. It is also apparently clear that on account of issuance of GST invoices without supply of goods leading to fraudulent availment and utilization of input tax credit to the tune of ₹ 159.20 Crores. It is also evident from the arrest memo generated on line 04-01-2021 having valid document identification number. In the instant case, the competent authority had followed the provisions of Section 69 and after going through the investigation report he had ordered for the arrest of the applicant. It is simply clear that the applicant was in full knowledge that the Firms for which he applied for registration were not suppliers in terms of Section 2 (105) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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