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TMI Blog2022 (6) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... placed under arrest on 13.05.2022 at 4.53 a.m. It is submitted that prima facie no offence is made out against the applicant/accused and there is no ground to keep the applicant/accused under custody any further. It is further submitted that applicant/accused was engaged in business of dry fruits etc through his sole proprietorship firm in the name of M/s Pawan Traders which was closed vide cancelled/surrendered order dated 17.09.2021 and there were no outstanding dues on the part of the applicant/accused to be paid to the department (GST) for which the relevant documents has also been placed on record. It is submitted that applicant/accused had already duly deposited the due GST amount of the relevant period and now the department is wro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany but the applicant/accused has never had any transactions whatsoever with Sanjeev Goel or his said firm. It is forcefully argued that the persons behind M/s Imperial Merchants Pvt. Limited have been mischievously let off by the concerned IO for ulterior motives. Ld. Counsel for the accused has gone to the extent of alleging that since the applicant/accused has failed to grease the palms of the investigating agency, therefore, he has been arrested whereas the real culprits, who managed to please the raiding ream, have been let off. It is forcefully argued that in any case the overall tax liability of the applicant/accused is not more than Rs.5 crores in total and therefore, the applicant/accused deserves bail. It is submitted that appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dummy proprietor of M/s Laxmi Trading Co. It is further submitted that as per the statements made by Sh. Sanjeev Goel, Controller and Anish Goel, Director of M/s Imperial Merchants Pvt. Ltd, applicant/accused used to contact them for receiving duty paid goodsless bills for M/s Laxmi Trading Company through mediator Arvind and these bills were further used for passing on fraudulent ITC to defraud government exchequer and the conduct of applicant/accused clearly establishes on record that applicant/accused used to manage M/s Laxmi Trading Co. alongwith his nephew Gopal Sharma and was also proprietor of M/s Pawan Traders. It is submitted that applicant/accused is also proprietor /controller of entities like M/s Pawan Traders, M/s Jagannath, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Y. S. Jangan Mohan Reddy vs. CBI (2013) 7SCC 439. In the case at hand, applicant/accused is a key member of a crime syndicate involved in a multi crores GST fraud. As per Section 132 of CGST Act, not only the person who issued goodsless invoices but even the person who causes the issuance of such invoices is also liable to be prosecuted. From the statement of Sh. Sanjeev Goel, Sh. Anish Goel and Sh. Arvind, it is evident that applicant/accused in complicity with his absconding nephew Gopal Sharma was instrumental in issuance of goods-less invoices and availing fraudulent Input Tax Credit for M/s Laxmi Trading Company. Therefore, the facile contention of Ld. Defence counsel that the role of the applicant/accused deserves to be assessed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Merchants Pvt. Ltd has admitted that he issued goodsless invoices involving Input Tax Credit to the tune of Rs.69.13 crores. Admittedly, the liability of the applicant/accused reported by the complainant department is much less as compared to M/s Imperial Merchants Pvt. Ltd. Therefore, letting off persons behind M/s Imperial Merchants Pvt. Ltd is infact disturbing. Be that as it may, two wrongs can never make a right. The failure of the investigating agency to deal with M/s Imperial Merchants Pvt. Ltd sternly would not absolve the applicant/accused of his individual liability. Thus, the contention of Ld. Defence counsel that the applicant/accused also deserves bail as others have not been arrested is merit less and the same deserves to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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