9911796707
TMI Blog2023 (6) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... igation of Department started in January, 2023 and accused/applicant summoned and joined proceeding in January, 2023 itself. However, despite passage of four months, investigation of Department has not completed showing that concocted story has been made. 3. It is submitted that accused has been falsely implicated in this case for offence u/s 132 (1) (b) and (c) of CGST Act in utter misuse of powers. It is stated that accused/applicant has been engaged in trading of goods being proprietor of M/s Dhruv Steels which was registered GSTN no. 07ADEP A0403AIZS. It is submitted that said firm had worked under the supervision of Department and filed all periodical returns. There has never been any single notice of liability pending against the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules. 5. Department has filed the reply wherein it is stated that present case is based upon intelligence received regarding M/s Satyapal Arora and Sons (proprietor Sh. Satpal Arora, father of Sh. Dhruv Arora) was indulged in availing and utilizing / passing fraudulent ITC based on goods less invoices from some bogus/non existent/non operative forms. It is stated that M/s Varuni Steel was already under investigation for availment and utilization / passing on of bogus ITC from M/s Vardha Impex, which is a totally bogus company. Sh. Dhruv Arora in his statement himself agreed he remained instrumental / key person in running of firm M/s Varuni Steel in respect of all actions in M/s Varuni Steels, although the firm is legally registered as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of CGST, New Delhi. Having considered the submissions and taking note of entire facts, evidence including statements, recorded uptil now in the investigation of CGST. Although it has come in the investigation that there have been fake details of vehicle of supply of goods furnished in uploading e way bills on portal. There is also various lapses evident regarding supply of goods by suppliers of M/s Dhruv Steels and M/s Varuni Steels. As reflected in the reply filed by Department some of the suppliers at L-1 level were found to be inactive on GST portal and even inward supply chain at L-3 and L-4 supplier level was also inconsistent. Supply chain of bogus invoices started from 27 non-operational firms. All these things certain cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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