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TMI Blog2021 (8) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... tamper evidence which may amount to compromising with the entire investigation of the case. This Court has also taken note of the fact that the investigation of the case, involves a huge number of documents to be examined at different levels and at different places necessitating reasonably sufficient time to the Investigating Agency - the prayer for bail of the petitioner stands rejected. - Case No. : Bail Appln./1718/2021 - - - Dated:- 23-8-2021 - Honourable Mr. Justice Hitesh Kumar Sarma For the Petitioner : Mr. HRA Choudhury, Senior Counsel, Mr. S Agarwal, Counsel For the Respondent : Mr. SC Keyal, Standing Counsel, GST ORDER(CAV) Heard Mr. HRA Choudhury, learned senior counsel assisted by Mr. S Agarwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... places related to M/s Maruti Traders and said Amit Kumar led to further recovery and seizure of incriminating documents like E-way bills, invoices, kaccha cash exchange details, bank cheque books used for running the racket, etc. The present petitioner is the Tax Consultant of the aforesaid M/s Maruti Traders. While search was conducted in the office of the Tax Consultant, i.e., the present petitioner, incriminating documents, such as E-way bills, invoices were found. It has also come out during investigation that sale of coal in the name of M/s Maruti Traders is only on paper and similarly purchase of coal from places like Delhi, Gandhudham and Ludhiana, etc are also fake and no movement of stock of coal infact took place from Gujarat to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls, etc and he was in complete league and connivance with the coaccused Amit Kumar in commisison of the alleged offence. The investigation so far carried out reveals that the petitioner had collected fake invoices, etc from the following firm/individuals as indicated in the table below:- State from where fake/bogus bills procured Name of the entity from whom fake/bogus bills procured Remarks Concerned persons Assam M/s B.L. Mineral Pvt. Ltd Fake invoices Davinder Hasija Ajay Kumar Goyal Fake invoices Don t know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further detail investigation into the matter, involved in this case. It is his further submission that this is a huge economic offence committed against the State to the tune of ₹ 28,97,85,917/- by availing irregular ITC by co-accused. [8] Mr. Keyal has also referred to the materials on record and submitted specifically on the basis of a statement prepared in connection with this case in respect of interstate inward EWB details with movement of vehicle for Jan-21 as verified from E-way bill portal and pointed out that the vehicle allegedly carrying coals did not originate from the place and reached the place, as indicated in the respective E-way bills. [9] I have gone through the records placed before this Court to ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (7) (8) (9) (10) (11) (12) BELTOLA/781028 301272 229743 - 02/01/2021 20:57:00 Ba/K/047-02/01/2021 309028 15451 2701 BELTOLA/781028 3012722230815-02/01/2021 21:07:00 Ba/K/050-02/01/2021 323932 16197 2701 It appears from the statement above that atleast in one case there was no record that the truck reached Beltola and in the other one, although the destination of the truck was Belt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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