9911796707
TMI Blog2022 (5) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... trey Corporation, concerning the accused No.3, is also added and the total tax evasion of both the companies, is shown as Rs.7,55,76,378/-., i.e. above 5 crores. Both the companies are a seperate and distinct identity having different GST numbers. The residential premises of the applicant was raided in the year 2019 by now more than three years have been passed. Vide orders passed by the Division Bench of this Court, the action of cancellation of the registration of the firm M/s.Heugo Metal was also allowed. The attachment orders have also lost its validity. Even, if the tax evasion is taken more than 5 crores, the maximum punishment which can be imposed is five years. It is not disputed by the department that if the tax evasion of the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Gujarat Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 read with Sections 463 and 120(B) of the Indian Penal Code, 1860. 2. Brief facts are that respondent No.2 has filed Criminal Complaint No.6846 of 2019 was registered before the Court of Additional Judicial Magistrate, First Class, Bhavnagar on 16.10.2019; for the alleged offence punishable under Section 132 (1) (b) (c) (f)(k) (l) of the Gujarat Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 read with Sections 463 and 120(B) of the Indian Penal Code, 1860, wherein the applicant has been arraigned as accused No.4. It is alleged in the complaint that M/s.Heugo Metal has evaded Input Tax Credit of Rs.4,51,05,130/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Civil Application No.5410 of 2020 before this Court against the attachment of bank accounts, etc and vide order dated 16.01.2022, the writ petition, was disposed of since the validity of the attachment order had expired. 3.2 Learned advocate for the applicant has further submitted that the applicant is ready and willing to cooperate with the investigation and looking to the aforesaid facts and maximum punishment of five years provided in the Act, custodial interrogation of the applicant is not necessary. He has further submitted that the investigation is only premised on the documentary evidence, which is already in custody of with the Investigating Officer. He further submits that the applicant will keep himself available during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant. 6. The details of the tax evasion of the respective accused arraigned in the complaint, reveal that the total tax evasion of the applicant's Company Heugo Metal is shown as Rs.4,51,05,130/- which is less than 5 crores. It is further revealed that the tax liability of other company being Dattatrey Corporation, concerning the accused No.3, is also added and the total tax evasion of both the companies, is shown as Rs.7,55,76,378/-., i.e. above 5 crores. Both the companies are a seperate and distinct identity having different GST numbers. As recorded hereinabove, the residential premises of the applicant was raided in the year 2019 by now more than three years have been passed. Vide orders passed by the Division Bench of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions that he : (a) shall cooperate with the investigation and make himself available for interrogation whenever required; (b) shall remain present at the concerned Police Station on 05.05.2022 between 11.00 a.m. and 2.00 p.m.; (c) shall not directly or indirectly make any inducement, threat or promise to any person acquainted with the fact of the case so as to dissuade him from disclosing such facts to the court or to any police officer; (d) shall not obstruct or hamper the police investigation and not to play mischief with the evidence collected or yet to be collected by the police; (e) shall at the time of execution of bond, furnish the address to the investigating officer and the court concerned and shall not change his r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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