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TMI Blog2022 (2) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... sarily be documentary and also available in the form of returns submitted as they involve an element of filing of return. Whereas, Section 132 (1) (a), pertains to a situation where there may not be any bills or invoices and evidence would have to be mostly ocular. Considering that such evidence would have to be given by the employees and persons involved in the production, transportation and sale, in cases, it may be possible for the accused persons to yield influence which may hamper the investigation. In the present case, as has been pointed out, initially, at least, two of the applicants did not respond to summons and now, neither the Directors on record nor several employees are not responding to the summons of the Department. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department, on the other hand, pointed out that initially when the searches and seizures were carried out, only applicant/accused Krishna Kant Pandey appeared on 07.01.2022 and 08.01.2022, whereas the applicant/accused Laxmi Kant Pandey and Shashi Kant Pandey had not appeared despite repeated summons for 09.01.2022 and 13.01.2022 and in case of Laxmi Kant even on 20.01.2022. It was only after the protection was granted by the Ld. Predecessor Roster Judge that statements of accused persons have been recorded in the month of February 2022. Ld. Counsel for the Department has pointed out that no matter what the counsel for applicants/accused contended today in court, there is no retraction on any of the statements already recorded. He has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orresponds with a Salesman. The next figure is the dealer number and the two figures after that indicates the number of sacks supplied. Each sack contains 6 bags. Each bag contains 21 packets and each packets contains 62 pouch of the product and therefore, each sack contains around 7812 pouches of product with value ranging between 50 paisa to ₹ 2/ . Similarly, codes are used for receiving payments and accounting, inasmuch as, the sale is clandestine and no paper trail is maintained. Ld. Counsel for Department has also pointed out that even on an earlier occasion in the year 2018, the accused persons were similarly summoned by DGGI, Lucknow learning about their evasion of GST. Ultimately, the proceedings culminated in deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgment and order of the Telangana High Court in a similar matter, wherein the High Court of Telangana had taken a view contrary to what has been held by the High Court in the present case. Therefore, it seems that the real thrust or argument as far as department is concerned is that the interim protection granted to the accused is seriously hampering the investigation. I may note here that the decision in Tarun Jain (Supra) pertains to a case under Section 132 (1) (b) (c) which reads as follows: (b) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation of input tax credit or refund of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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