9911796707
TMI Blog2023 (3) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The applicant is a proprietor of 'Riddhi-Siddhi Enterprises' and has obtained GST registration. It is his case that the applicant is a service provider and his proprietary concern has never carried out trading of any goods. On 20/5/2022, the applicant was issued summons for his appearance before the respondent no.1. The investigation is alleged to have been initiated against 'Platinum Trading Company', a proprietary concern of Nitin Ramchandra Bansode. During the course of investigation, Nitin Bansode disowned the concern, stating that he is not aware of the same. The allegation is that the third party or operator obtained the registration with the intent to utilize the Input Tax Credit (ITC). 3. It is alleged that the said concern h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The applicant was summoned to appear on 4/7/2022. A representation was made by the applicant that he may be granted permission allowing presence of an advocate at visible but not audible distance and permit videography of the proceedings. 6. Learned counsel for the applicant submits that the offence under the MGST Act is punishable with the maximum punishment for 5 years and are compoundable. It is further submitted that 'Platinum Trading Company' received ITC to the tune of Rs.36,99,32,662/- and ITC debited was to the tune of Rs.3,63,19,643/- which is far less than the amount of Rs.5 crores and therefore, undisputedly, the offence, if any, are bailable in nature. Learned counsel for the applicant made extensive submissions inviting my at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord the statement of the applicant to find out his involvement in the case and other operators of the scam of 'M/s. Platinum Trading Company'. The applicant has not attended to record his statement despite issuing witness summons on 20/5/2022, 30/5/2022 and 3/6/2022 and he is not cooperating with the investigation. In paragraph 9 of the reply filed by the first respondent, it is stated that in the summons to witness the first respondent never mentioned about the arrest of the applicant. The first respondent just wants to record his statement and to verify any books of account he is having regarding M/s. Platinum Trading Company. It is also pertinent to reproduce paragraph 10 of the reply which reads thus:- "10. In para D, the applicant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is bound to comply with the mandate of the law and upon adhering to the dictum laid down by the Hon'ble Supreme Court before effecting arrest. 13. The applicant was called upon to remain present and to cooperate with the enquiry as a witness. From the reply of the first respondent, it is clear that what has been issued is the summons to the applicant to record his statement and that at this stage there is only reason to believe about the involvement of the applicant in the alleged scam. From the stand of the first respondent it is clear that first informant just wants to record his statement and to verify the books of account regarding M/s. Platinum Trading Company. The apprehension of the applicant that he will be arrested is without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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