2021 (4) TMI 743

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..... t of M/s. Shree Shyam Ji Traders, Delhi. Put up this case as fresh on 15.04.2021. - Criminal Misc. Bail Application No. - 15755 of 2021 - - - Dated:- 26-3-2021 - Hon'ble Sanjay Kumar Singh, J. For the Applicant : Virendra Nath Upadhyay,Durgesh Kumar Singh For the Opposite Party : Dileep Chandra Mathur,G.A. ORDER HON'BLE SANJAY KUMAR SINGH, J. Supplementary .....

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..... pect of former, the ITC involvement is ₹ 0.31 Crores. Thus, total fraudulent inward ITC taken by M/s. Shree Shyam Ji Traders, from the above said two firms, is ₹ 4.76 Crores which was utilized illegally. 2. Archit Agrawal is the proprietor of firm M/s. Shree Shyam Ji Traders, Delhi, he was also summoned under Section 70 of CGST Act, 2017 for recording his statement, but neither he w .....

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..... se the applicant cannot be said to be beneficiary of alleged fraudulent inward ITC, which was availed by M/s. Shree Shyam Ji Traders, Delhi, for which only Archit Agrawal can be said to be main beneficiary, who has not been made accused in the present case. 6. Additional Director General, DGGI, LZU, Lucknow has wrongly and illegally granted authorization/sanction order dated 15.03.2021 in exerc .....

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