9911796707
TMI Blog2021 (9) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... other benefits from the bank. Though applicant had attended the office of respondent once and handed over certain documents. But it is the contention of respondent that applicant failed to attend office of respondent on 13th January 2021 pursuant to summons issued on 7.1.2021 to that effect. As per say of respondent present applicant did not attend office of respondent on 17.12.2020 as well as on 29.12.2020. It is matter of record that my learned predecessor has directed the applicant to respond request of respondent - there are substance in the submissions made on behalf of respondent that conduct of the applicant not appearing before respondent for the purpose of inquiry /investigation and not adhering to interim order granted by my learned predecessor disentitle him from consideration of present anticipatory bail. This is not a fit case for consideration of anticipatory bail - anticipatory bail application rejected. - ANTICIPATORY BAIL APPLICATION NO.1655 OF 2020 IN (CNR NO.MHCC02-02012289-2020) - - - Dated:- 20-1-2021 - HER HONOUR JUDGE A. D. DEO ADDL. SESSIONS JUDGE C. R. NO.35 Advocate Mr. Dixit for the applicant/accused. Advocate Mr. Mirajkar for State. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -20 and 2020-21. As per the rules of CGST inquiry should be initiated against any entity for the same financial year. The officials with malafide intention and with ulterior motive has dragged the applicant in this crime by initiating four years and clubbed inquiry against him with the motive to cross the limit of ₹ 5 Crore, so that the matter comes under the purview of non-bailable offence and applicant can be arrested. The applicant submits that during his interrogation on 14.12.2020 he was pressurized by the officers to confess that he has evaded the tax. After his refusal to confess the crime the officer concerned, pressurize him either to confess the crime and make statement against his Chartered Accountant Mr. Pandey otherwise they will implicate his name in tax evasion case and arrest him and spoil his business career. Since then applicant is in mental stress and trauma and facing the health issues. According to applicant he has answered all questions asked to him but the answer of last 3 to 4 questions had not been recorded what he answered and for this reason he has sent e-mail and hard copy of his reply dated 17.12.2020 along wiuth medical certificate to concern aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d about 44 companies the particulars of which are mentioned in Exh.2. (b). It is further submitted that respondent has named Shri. C.P. Pandey as main accused in his statement dated 1.12.020, 3.12.2020 and 10.12.2020 inter alia admitted that he was one of the partner of M/s. C.P. Pandey and Associates a chartered accountancy firm since inception and looks after the day to day activities of the business. There are many companies/ businesses registered in the said premises, the directors/ owners of the said companies are the family members of main accused Shri.C.P. Pandey and no goods/ services have been supplied by any of these companies or business concern but only invoices has been raised and the amount of ITC involved in the activity is to the tune of ₹ 12 crores approximately during the period from 2018-19 to 2020-21 which is nothing but Circular Trading and companies/firms have availed and utilized ITC on the basis of fake invoices which were not supported by any real commercial transaction in goods or services. That the directors/owners are not aware of the activities going on in their name. That the main purpose for registering the companies was to show turn over in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement made by the applicant is false and after thought. He was again summoned to appear on 5.1.2021 with the requisite information. However C.A. of the applicant informed that they are in the process of collating the information and requested for time to appear. According to respondent the investigation is at a nascent stage and role of all the entities involved in the dealings with C.P. Pandey is being examined so as to unearth the role of all the conspirators. According to respondent the applicant is crucial witness as he is one of the major suppliers/purchasers of the companies created, controlled and managed by C.P. Pandey. Further involvement and the role of the co-conspirators in the fraud is being examined. According to respondent present applicant person even though is apparently privy to various crucial information is not forthcoming out with full facts and is trying to conceal important facts from the investigations. Further the Directors,/Partners/Proprietors of the Companies are being investigated and have been summoned. However, they were not available for investigation on some or the other pretext. It is suspected that in the similar manner the applicant would also n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has also tendered Article on record The Canadian Bar Review. 8. Per contra, ld. SPP in addition to reply Exh.2A has vehemently submitted that applicant after getting interim protection did not adhere to the order and did not co-operate in the investigation. This conduct of applicant disentitles him from claiming anticipatory bail. Hence, it is prayed that application be rejected. 9. In order to appraise the submissions made before me, I have perused the record. Perusal of record prima facie reveals that applicant is apprehending arrest with regard to Remand Application No.213/2020 at the best of CGST Bombay West Commissionerate for the offences punishable u/s. 132(1)(b) (c) of CGST Act 2017. As per say of the respondent company of the applicant has availed and utilized Input Tax Credit of ₹ 5.59 approximately. As per say of respondent applicant is involved along with main accused C.P.Pandey a Chartered Accountant in Circular Trading/ Transactions without any supply of goods or services to the firm companies by main accused C.P.Pandey. The said Circular Trading was made in order to enhance turnover of the company by C.P.Pandey in order to fraudulently avail loan or ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
