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TMI Blog2021 (11) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... her goods delivered to Sarfaraz, were at the instance of Applicant? - HELD THAT:- It is surprising that in the subsequent communication dated 13th August, 2021, the GST Authority opined that M/s. Bansal Traders has not availed ITC against these Invoices during the period March 2020 to October 2020 as was evident from GSTR 3B return filed by M/s. Bansal Traders and GSTR-9 Annual Return filed on 5th February, 2021. If at all, GSTR 3B and GSTR 9 was filed on 5th February, 2021 how and under which circumstances the CGST Authority had certified in their first letter addressed to Investigating Officer that M/s. Bansal Traders has availed Input Tax Credit of CGST and SGST against Invoice Nos. 106 and 107. Although the concerned Officer (GST) was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2021, the State was directed, not to take any coercive steps against the Applicant. Back ground facts:- 5 Briefly stated, the prosecution case is that Mahendra R. Parmar (Complainant) is owner of M/s. Esjaypee Mercantile Global Pvt. Ltd., This company does the trading in dry-fruits and spices on, wholesale basis in Agricultural Produce Market Committee. One Sarfaraz Jaliyawala (co-accused), broker in Agricultural Produce was known to the informant Mahendra M. Parmar. In March, 2020, co-accused Sarfaraz introduced Mahendra to the Applicant and informed him that Applicant requires large quantity of cloves. Applicant is also a trader in spices under the name and style of M/s. Bansal Traders. Complainant agreed to supply cloves to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and denied receipt of goods. After which, on a complaint, the crime in question was registered on 8th May, 2021 against the Applicant and Sarfaraz for cheating. When first bail application was heard, this Court to ascertain the allegation of delivery of cloves, verified the statement of warehouse keeper Mishra; Driver of truck who had delivered the clove bags. Thus statement of Mishra, Drivers and document reflecting transfer of clove bags from Lot No. 1333 in the name of M/s. Bansal Traders has, prima facie, established the fact that 300 clove bags were delivered to Sarfaraz at the instance of the Applicant. Further, to ascertain whether goods were delivered to Sarfaraz at the instance of the Applicant, prosecution would rely on a letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bail application) was moved on the ground that the Applicant had not claimed Input Tax Credit and a letter dated 1st September, 2020 issued by the office of Commissioner (GST) was issued mistakenly. Applicant, therefore, largely relied on letter dated 13th August, 2021 which, according to him, offers clarification or clarifies first letter dated 1st September, 2020. To appreciate the Applicant s contention, let me reproduce contents of 2nd letter dated 13th August, 2021:- In this regard, on going through the Purchase Register of M/s. Bansal Traders (GSTIN: 27AAAPB9332QIZG) for the period from March 2020 to October 2020 giving invoice-wise details of the supplies on which Input Tax Credit (ITC) has been availed by them, prima facie it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clove bags were delivered to Sarfaraz at the instance of Applicant. Mr. Kadam argued that godown of Sarfaraz is situated within the limits of Market Committee but corresponding details of entry of trucks in the market yard on the alleged date of deliver of cloves were not found. Mr. Kadam y relied on extract produced by Market Committee to contend that two trucks had not entered in the Market Yard on the alleged date of delivery of cloves to Sarfaraz. Mr. Kadam argues that CGST Authority has certified that Applicant has not claimed Input Tax Credit against Invoice Nos. 106 and 107 and, therefore, it is contended that Applicant has been implicated in the false case. It is argued that Applicant is reputed businessman and his presence for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is surprising that in the subsequent communication dated 13th August, 2021, the GST Authority opined that M/s. Bansal Traders has not availed ITC against these Invoices during the period March 2020 to October 2020 as was evident from GSTR 3B return filed by M/s. Bansal Traders and GSTR-9 Annual Return filed on 5th February, 2021. If at all, GSTR 3B and GSTR 9 was filed on 5th February, 2021 how and under which circumstances the CGST Authority had certified in their first letter addressed to Investigating Officer that M/s. Bansal Traders has availed Input Tax Credit of CGST and SGST against Invoice Nos. 106 and 107. Although the concerned Officer (GST) was requested to explain the anomaly, he could not explained it and satisfy the Court s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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