9911796707
TMI Blog2021 (12) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... cording reason to believe that a taxable person has suppressed any transaction relating to supply of goods or services or both or stock of goods or claimed input tax credit in excess of his entitlement to evade tax under the GST Act; or goods of a person engaged in business of transporting or operator of a warehouse have escaped payment of tax may authorize any other officer to inspect any place of business of taxable person. Except recording reason to believe, there is no other bar for the Proper Officer for inspection, search and seizure. It is not the case of applicant nor any argument to the effect has been advanced that no reason has been recorded. Hence, submission that prior assessment has not been made before invoking powers under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, 2017 (henceforth 'the GST Act'). 3. Case of prosecution, in brief, is that during search and investigation at the premises of M/s J.R. Traders, Proprietor of which is Shri Vipin Tanna, non-applicant found that said firm is being managed and controlled by applicant Rohan Tanna as authorized signatory. Similarly, another firm is created by applicant Rohan Tanna in the name of M/s Abhishek Marketing, 399, Golden Trade Centre, New Rajendra Nagar, Raipur in which applicant Rohan Tanna is partner of 80%, whereas applicant Abhishek Pandey is also active and working partner of 20%. It also revealed that both applicants through fake input tax credit invoices, without actual supply of goods, facilitated recipients with fraudulent an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s JR Traders, he has nothing to do with business of his father. Applicant is engaged in doing professional course, he is also doing part time accountancy work from which he is having some source of earning and it is that amount which is deposited in bank account of applicant. There is no transfer/deposit of any amount in his bank account through any alleged commercial dealing. Applicant is falsely implicated in aforementioned case. Allegation of creating false input tax credit invoices is absolutely false and baseless. Applicant produced necessary bills to substantiate purchases made on behalf of firm. There is no material/evidence collected by non-applicant in support of allegation that no goods is purchased by applicant against invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bhishek Marketing. Entire business dealings and management of affairs of M/s Abhishek Marketing was managed by co-accused Rohan Tanna. Though on papers it is shown that applicant is having 20% share in business of M/s Abhishek Marketing but entire investment is made by co- accused Rohan Tanna. It is also argued that even if it is presumed that offence under Section 132 (1) (b) of the GST Act is allegedly committed, then also maximum punishment imposable is of three years with fine because amount of input tax credit stated to have been availed is less than Rupees Five Hundred Lakhs. Applicant is in jail since 20.7.2021, hence he may be enlarged on regular bail. 6. On the other hand, Mr. Maneesh Sharma, learned counsel for non-applicant De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 70 of the GST Act prima facie show that transactions are with co-accused Abhishek Pandey, JR Traders and accused Rohan Tanna. Applicants are not manufacturers, they have generated fake invoices and e-way bills. Looking to act of preparing fake invoices and e-way bills for availing input tax credit illegally, and giving same to several persons, as appearing from statement recorded; complaint has been filed in hurry only to meet limitation period. Investigation is in process with respect of creating other firms. Applicants have stated in their statement about wrongful availment /utilization of input tax credit through fake invoices without supply of goods. Prima facie material is collected and available showing involvement of appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seizure, if Proper Officer only after recording reason to believe that a taxable person has suppressed any transaction relating to supply of goods or services or both or stock of goods or claimed input tax credit in excess of his entitlement to evade tax under the GST Act; or goods of a person engaged in business of transporting or operator of a warehouse have escaped payment of tax may authorize any other officer to inspect any place of business of taxable person. Except recording reason to believe, there is no other bar for the Proper Officer for inspection, search and seizure. It is not the case of applicant nor any argument to the effect has been advanced that no reason has been recorded. Hence, submission that prior assessment has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
