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TMI Blog2021 (4) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... wn in the firm detail has never been running on the address and Mr. Omveer Singh was stated to be died on 31-07-2017, the death certificate and the panchnama of the company is also filed by the department and another panchnama of fake companies are found to be non-existent at the time of verification which clearly established that the accused has availed fake ITC credit on the basis of fake companies without doing any transactions with the firms. The investigation in the matter is still under progress and the department has tried to interrogate the accused during investigation after taking permission from the Court but the accused on his health ground refused for being interrogated. As far as the argument of jurisdiction of the case and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tar Pradesh. The brief facts of the matter are that the Intelligence Officer DGGI Ghaziabad Shri Aishwarya Attrey conducted the search in the premises of M/s. ARJ Axim India at D-100 first floor, Mayapuri Phase IInd, Delhi on 29-12-2020 in the presence of witnesses Shri Ranjeet Mehto and Shri Rajkumar on the basis of search authorization letter dated 28-12-2020 given by the joined Director DGGI Meerut Zonal Unit and a Panchnama was prepared in the presence of Uday Shankar Dev, the employee of M/s. ARJ Axim India and purchase invoices of different periods relating to the companies to whom the supply has been shown were seized and it was found that the accused has claimed false input tax credit on the basis of false sales invoices relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... free and independent, Various documents have been seized on the premises of the accused, the detail of which has not been given to the accused. The statement of the accused recorded by the Investigating Officer is not at all admissible in evidence as the same has been recorded and written by the Investigating Officer himself. Even the time of recording of statement and arrest is not the time on which a law abiding citizen is to be called and interrogated and no legal procedure has been followed by the Investigating Officer. It is also stated in the application that the word Reason to believe mentioned in Section 69 (1) of CGST Act is the sine qua non for arrest which has not been shown by the arresting officer. Even otherwise the Court at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also argued by the Ld. Spl. P.P. that the accused in his statement which is admissible in evidence as per the provision of the Act, has admitted the commission of the offence and the documents collected by the prosecution fully corroborate the version of the statement of accused and since the offence is an economic offence as such the accused is not entitled for bail and his bail application is liable to be rejected. The Ld. Defence Counsel in rebuttal to the arguments advance by the Ld. Spl. P.P. have submitted that the firm of the accused is a registered firm and has been dealing in readymade garments and exporting the garments and regularly paying the tax and the companies which are shown to be fake by the department are also found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he accused and it was found that accused through his firm has availed 26.46 crores input tax credit without receipt of goods or services from the non-existent fake firms. The statement of accused was recorded and the accused in his statement has admitted that no goods were received by his firm dt his registered address from his suppliers and he claimed fake ITC on behalf of these fake firms. During investigation, the fifteen companies are found to be fake and the record of these firms and the E-way bill are filed with photographs of the persons which are found to be non-existent and even the premises of M/S Lotus Enterprises are not to be found on the address and on verification it was found that the address shown in the firm detail has nev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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