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TMI Blog2021 (8) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... te Exchequer. No merit in both these petitions - Petitions dismissed. - CRM-M-30676-2021 (O&M) CRM-M-31591-2021 (O&M) - - - Dated:- 12-8-2021 - HON'BLE MR. JUSTICE ARVIND SINGH SANGWAN Mr. Amitabh Tewari, Advocate for the petitioner Mr. Deepak Kumar Grewal, DAG, Haryana ORDER ARVIND SINGH SANGWAN, J. (ORAL) Prayer in both these petitions is for grant of anticipatory bail to petitioners Arpit Garg, Hema Garg and Vijay Garg, in the proceedings initiated by the respondents, in pursuance of the inspection conducted on 24.06.2021 and consequential summons issued by the respondents under Section 70 of HGST/CGST Act, 2017. Learned counsel for the petitioners submits that in CRM-M-30676- 2021, petitioner No.1 Hem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time. Learned counsel for the petitioners further submits that during the analysis of inward supplies (purchases) of the firms, the petitioners have availed input tax credit on the strength of tax invoices issued from some suspicious firms of Delhi and the Department, on verification of E-way bills and invoices, has initiated the proceedings against the petitioners. It is also submitted that one of the ground for issuing the summons, is that on verification by the Department, of suspicious tax payers of Delhi, from whom the petitioners have shown the inward supplies (purchases) to their firms, were found to be non- existent and verification of some of the firms was pending. It is next submitted that the respondents have formed an opi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vihar, Gurgaon, Gurgaon, Haryana 122001 Applicant in separate anticipatory bail application 3. Shree Shyam Traders Vijay Garg 06AKQPA4209 F1ZH Sector 5 Road, Dharam Colony, Palam Vihar, Gurgaon, Haryana 122001 Applicant in separate anticipatory bail application It is important to mention here that Sh. Arpit Garg (proprietor of the firm mentioned at Sr. No.1 in table above) is son of Mrs. Hema Rani Garg and Sh. Vijay Garg, proprietor/partner of the firms mentioned at Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d inward supplies made by above said three firms, were found during inspection and search proceedings. The same were seized following the due procedure prescribed under CGST/HGST Act, 2017. 6) That at the time of inspection and search, none of the proprietors/partners of the firms was found present at the premises. Sh. Vijay Garg and Sh. Arpit Garg were contacted telephonically, but Sh. Vijay Garg denied to join the proceedings, whereas Sh. Arpit Garg told that he was in Mumbai at that time. 7) That Sh. Arpit Garg, applicant was summoned to join further proceedings on or before 29.06.2021, but he failed to join the proceedings and sought adjournment on health grounds through E-mail. Further, summons/directions were again issued/co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 56,396,044 (5.63 crores) 2. Shree Shyam Traders Vijay Garg 06AKQPA4209 F1ZH 56/PIR0621076 dated 09.07.2021 248,032,333 (24.80 crores) 3. Shree Shyam Traders Hema Rani Garg 06AEQPG6869 P1ZH 54/PIR0621076 dated 09.07.2021 62,247,595 (6.22 crores) The applicant has also been afforded an opportunity to file submissions, if any, against the above ascertainment of tax, interest and penalty. Learned counsel for the petitioners has further submitted that since the amount ascertained against pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or anticipatory bail just to delay the proceedings. Learned State counsel has relied upon a judgment dated 28.01.2021 passed in CRM-M-1511-2021 (Rakesh Arora Vs. State of Punjab), wherein, regular bail application of the accused was dismissed, by observing that GST was introduced with the object of One Nation, One Tax , as there is chain of sellers and purchasers, who are inter-connected, as the purchasers get the credit of the tax paid or suffered by the sellers. This chain can be within the State or PAN-India and any ingenuine or bogus chain will lead to committing fraud with the State. In the said case also, the bills were procured from the firm based at Delhi, where no purchase was made and transactions were used by the firms, not o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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