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TMI Blog2021 (9) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the complainant against the applicant-accused, this Court finds no ground to allow the instant application - instant bail application of the applicant-accused is hereby dismissed. - Bail Application No. 402 - - - Dated:- 26-7-2021 - (RAJ KUMAR YADAV), ASHA ADDL. SESSIONS JUDGE, ROHTAK. Argued by: Sh.Peeyush Gakhar, counsl for the applicant-accused Gaurav. Sh. Satish Aggarwal, Sr. SPP for the respondent alongwith Sh. Gagan Vaswani, Advocate. ORDER: The appicant-accused Gaurav has filed the instant application for grant of regular bail in a complaint filed against him for offences punishable u/s.132(1)(b), (c) and (I) of the CGST Act, 2017. 2. Notice of bail application was given to the respondent. Sh.Satish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Commissionerate, Rohtak visited the given address of M/s. Bhagya Deep Traders at shop No.4, Housing Board Colony, Jind on 27.08.2018 under proper authorization in form GST INS-1 dated 24.08.2018 issued by the Joint Commissioner, CGST Commissionerate, Rohtak. A panchnama dated 27.08.2018 was drawn at the spot in the presence of two independent witnesses and it was found that at the aforesaid premises, on Sh.Mukesh Garg was running a laboratory in the name of M/s. Mukesh Laboratory. Sh.Mukesh Garg who was present there, informed that the said premises measuring 27 yards was used as office-cum-laboratory area of M/s. Mukesh Laboratory and Smt.Vijay Sharma was the owner of the shop. The laboratory was involved in routine blood test, urine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices were also found to have been issued in the names of taxable persons who were registered in Commissionerates other than the jurisdiction of CGST Commissionerate, Rohtak, the concerned Commissionerates were requested by the Commissioner CGST, Rohtak to initiate enquiry against the taxable persons in their jurisdiction for recovery of inadmissible ITC vide letter dated 04.01.2019 addressed to 22 CGST Commissionerates. On further investigations of the case, it was revealed that besides M/s. Bhagyadeep Traders, Jind and M/s. Sawdesh Enterprises Bhiwani, many such other firms were also indulged in supplying goodsless invoices based on which ITC was being availed by the ultimate beneficiaries who were using ITC so availed for discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement u/s. 70 of CGST Act, 2017. Gaurav Kumar (applicant-accused) admitted that during the last two and a half years, he had registered a number of fake firms on the basis of documents of anonymous persons and passed on fake ITC amounting to Crores of rupees through these firms. He admitted that he passed ITC of ₹ 30 Crores approximately through M/s. AUM Industries Pvt. Ltd., Rohtak, Bhagyadeep Traders Jind and Sawdesh Enterprises, Bhiwani. He further admitted that he has passed an amount of ₹ 2,89,86,700/- from the accounts of the fake firms he created in the accounts of his family members, relatives and friends and earned commission to the tune of ₹ 2.5 Crores approximately through dubious transactions. He also transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, Jind and Sawdesh Enterprises, Bhiwani. As per allegations levelled in the complaint, scrutiny of records conducted so far prima facie establishes GST evasion of ₹ 90 Crores approximately on ITC passed on the strength of invoices issued through the fake firms, as detailed at page No.72 of the complaint. Therefore, it is clear case of evasion of GST by fraudulent means for which sustainable evidences have already been gathered. The applicant-accused has committed offences punishable u/s. 132(1) (b), (c) and (1) of CGST Act, 2017. In the complaint, it has been prayed that legal action may be taken against the applicant-accused. 4. Learned counsel for the applicant-accused argued that there is no evidence on the case file to sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in nature. As per the complaint, GST evasion of approximately 90 Crores has been committed by the applicant-accused on ITC passed on the strength of invoices issued through fake firms, as detailed at page No.72 of the Gaurav versus State complaint, which is reproduced as under:- Sr.No. Name GSTIN Amount of ITC passed on as per GSTR-1 1 Dahiya Steel Udhyog 07CVXPD8488H1ZO 32101197 2 Divya Trading Company 07GWXPS7467C1ZK 43476446 3 Garg Ferrotech and Steel Company ..... X X X X Extracts X X X X X X X X Extracts X X X X
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