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TMI Blog2022 (8) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... tion/APSSDC shows that as per the scrutiny of records by ADGGI, it is revealed that training software development including various sub-modules shown as supplied by M/s Skillar to Design Tech were purchased by Skillare from 1) M/s. Allied Computers International (Asia) Ltd. Mumbai (for short ACI ), 2) M/s. Patrick Info Services Private Limited, M/s. I.T. Smith Solutions Private Limited, 3) M/s. Inweb Info Services Private Limited all based at New Delhi, 4) M/s. Arihanth Traders, New Delhi, 5) M/s. G.A. Sales Private Limited, New Delhi. According to the prosecution, out of five, petitioner purchased three shell companies. The prosecution also got information that wife of the petitioner is one of the Directors in two companies out of three companies purchased by the petitioner - Also, the petitioner avoided to appear before investigating officer during crucial period. Though learned counsel for the petitioner contended that no documents were filed by the prosecution regarding the purchase of shell companies referred to supra, by the petitioner, this is not the stage where this Court goes into all those aspects. All these aspects will be considered during the course of trial. Consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orandum of Agreement, Design Tech has to provide training software development including various sub-modules designed for high end software for advance manufacturing CAD/CAM. Memorandum of Agreement does not contemplate sub-contract. However, SIEMENS and Design Tech sub-contracted a large part of its work to M/s. Skiller Enterprises Private Limited, New Delhi with self centric Solomon's Wisdom. The claim of DesignTech is that Skiller Enterprises Private Limited provided training software development including various sub-modules designed for high end software for advance manufacturing of CAD/CAM. M/s. Skiller has directly supplied the same to the Skill Development Centers in Andhra Pradesh. Design Tech further claims that royalty and subscription were paid to Skillar since they have developed the software. 6. When the tax authorities confronted Skillar, Skillar claimed that no technical work has been sub-contracted and the training software development including various sub-modules provided are technical material and royalty and subscription have been wrongly mentioned in the invoices. Additional D.G.G.I., Pune concluded that both service provider and service receiver took contrad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edly made by him before GST Intelligence, Pune, however, petitioner already submitted protest petitions to all the authorities concerned. Learned counsel submits that even after lapse of four years, no action was initiated by GST Intelligence wing. Learned counsel further submits that provisions of the PC Act will not apply to the petitioner since petitioner is self-employee and the punishment for other offences is less than seven years and hence, petitioner is entitled for notice under Section 41-A of Cr.P.C. Thus, learned counsel prays to grant pre-arrest bail to the petitioner. 10. Learned Standing Counsel submits that in pursuance of the common intention of A6 and A8, in connivance with A1 and other government officials, an amount of Rs.371,00,00,000/- was released to M/s. Design Tech to execute the SIEMENS project. He further submits that A6 and A8, as per their plan of diverting funds created a company by name M/s. PVSP IT Skill Projects Pvt. Ltd., New Delhi as a project management company and entered into an agreement for executing the project and diverted Rs.241,00,00,000/- to the said company from M/s. Design Tech Systems Private Limited. He submits that A23 managed to ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A23 and A25. 14. Investigating Agency summoned the petitioner on 22.12.2021, examined him and recorded his statement. He submits that since there is need to examine further to elicit facts relating to rooting of the amount, etc., petitioner was again summoned on 18.04.2022. He submits that petitioner confessed that on 17.12.2015, an amount of Rs.1,56,75,000/- was credited into the account of M/s. IT Smith Solutions Pvt. Ltd., against the invoice No.096/S/15-16 and out of the amount received, an amount of Rs.25,01,960/- was sent to Argun International on 21.12.2015; an amount of Rs.54,95,864/- was sent to Amsai Stockist and Traders on 21.12.2015; an amount of Rs.15,02,176/- was sent to Ananta Global on 21.12.2015; an amount of Rs.58,75,675/- was sent to Amsai Stockist and Traders on 22.12.2015 and thus, total amount of Rs.1,53,75,675/- was debited from the above account. He further submits that out of Rs.1,56,75,000/-, credited against invoice No.098/S/15-16, Rs.4,98,280/- and Rs.4,99,470/- were sent to Aakarshan on 23.12.2015; an amount of Rs.3,50,000/- was withdrawn by the petitioner on 23.12.2015 and an amount of Rs.36,50,180/- was sent to Midways International on 28.12.2015; a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... state of investigation will frustrate the investigating agency in interrogating the accused and in collecting the useful information and also the materials which might have been concealed. Success in such interrogation would elude if the accused knows that he is protected by the order of the Court and grant of anticipatory bail in economic offences would definitely hamper the effective investigation. 19. A perusal of the report lodged by the Chairman of the Corporation/APSSDC shows that as per the scrutiny of records by ADGGI, it is revealed that training software development including various sub-modules shown as supplied by M/s Skillar to Design Tech were purchased by Skillare from 1) M/s. Allied Computers International (Asia) Ltd. Mumbai (for short 'ACI'), 2) M/s. Patrick Info Services Private Limited, M/s. I.T. Smith Solutions Private Limited, 3) M/s. Inweb Info Services Private Limited all based at New Delhi, 4) M/s. Arihanth Traders, New Delhi, 5) M/s. G.A. Sales Private Limited, New Delhi. According to the prosecution, out of five, petitioner purchased three shell companies. The prosecution also got information that wife of the petitioner is one of the Directors in two com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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