9911796707
TMI Blog2023 (6) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 create doubt as to the inculpability of the accused in the matter. However having so noticed, taking into consideration the ratio laid down in the judgment of TARUN JAIN VERSUS DIRECTORATE GENERAL OF GST INTELLIGENCE DGGI [ 2021 (12) TMI 135 - DELHI HIGH COURT] , since primary concern of Department is to trace and collect the GST evasion. Bail cannot be denied to accused as a punishment - Upon filing of complaint, accused would certainly be prosecuted and would be liable to pay penalty and funds availed by way of illegitimate ITC if found guilty. Application disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same has been cancelled by Department after due verification of liability. It is submitted that Department accepted the surrender of registration in terms of Rule 20 of CGST Rules, 2017 and GST department issued the NOC under Rule 22 of CGST Rules which has also been reflected in GSTIN Portal. 4. It is submitted that accused / applicant being a trader has always worked within the parameter of GST Law and never violated the provisions of law. It is stated that Department has falsely alleged that accused was running M/s Varuni Steels which actually belonged to his brother. Moreover, even if it is assumed for the time being that accused/applicant was running that firm, even then Department in this firm also issued zero liability certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t shop and his role is not clear yet in the operations in the firm. 6. It is further stated that during investigation from e way bills portal, some of the vehicles used for supply of goods by M/s Dhruv Steels and M/s Varuni Steels were randomly picked and letters to RTO were given, vehicle owners were called upon for checking status of those vehicles. As per the report from RTO office those vehicles were showing status No record found to show that goods were never transported by those vehicles, the details of which were provided. It further revealed that accused indulged in putting random vehicle numbers for generating e way bills for issuing fake bogus invoices. 7. Suppliers of Dhruv Steels were analysed in depth to check their gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng into consideration the ratio laid down in the judgment of Tarun Jain v. DGGI (decided on 26.11.2021) , since primary concern of Department is to trace and collect the GST evasion. Bail cannot be denied to accused as a punishment. Upon filing of complaint, accused would certainly be prosecuted and would be liable to pay penalty and funds availed by way of illegitimate ITC if found guilty. As such taking into consideration period of incarceration of accused and the fact that he is presently not required in the investigation of Department, accused is admitted to bail upon furnishing of bail bond in the sum of Rs. 50,000/- with one surety of equal amount subject to the satisfaction of Ld. MM/Ld. Duty MM/Ld. ACMM/Ld. CMM/concerned court an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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