9911796707
TMI Blog2023 (8) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... pany but, he is running the affairs of the said company and dealing with various persons. It also transpires that Directorate General of G.S.T Intelligence (DGGI) Meerut was probing matter of one Amit Gupta in connection with case No. 2415 of 2022 who was running several companies and receiving fake invoices from non-existent firms. The purpose of applicant was to enrich himself through receiving and issuing fake invoiced which were used for commission of offence. The applicant did not co-operate with the investigation and refused to give his statement and showed himself ill and he was rushed to hospital where he was found stable as per discharge summary dated 19-05-2023 of Manipal Hospital. Due to the acts of the applicant, the appropriate authority authorized his arrest and he was arrested. Investigation is still going on and there is strong possibility that if the applicant is released on bail, he will temper with the evidence and try to influence the witnesses. Considering the gravity of offence involving multiple crime partners and huge amount involved in availing and passing off fake ITC, which is 96 crores, the seriousness of charges is grave in nature and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period Jan 21 to March 23. M/s Sanraj Metals Pvt. Ltd. have further passed on ineligible ITC or have issued bogus invoices involving fake ITC of Rs. 79.12 Crore (Upto Jan 23) without supply of concomitant goods. The directors and proprietors of these supplier entities were summoned on more than one occasion to put forth their views. Most of them failed to comply despite being given many chances. However, directors of M/s Ovnil Trademart Pvt. Ltd. have appeared and stated that their documents have been misused for creation of the said company and they have no knowledge of its operations. Statement of Accountant of M/s Sanraj Metals, Sh. Ram Niwas Pandey was recorded on 19-05-2023 wherein he inter alia stated that though Ms. Nivita Jain is one of the directors of the company, but Sh. Rajnish Jain is the Controller of the company. He further stated in his statement that he as well as other director of company Sh. Sanjiv Kadyan gets salary from Sh. Rajnish Jain only. Sh. Rajnish Jain emerges to be Controller of M/s SMPL. He is also Authorised signatory for banking purpose in M/s SMPL. From the WhatsApp chats recovered during the forensic of mobile phone of Sh. Amit Gupta, Director i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Gurugram, 73/8, IMT Manesar, Gurugram, Haryana, 122052 with GSTN No.- 06ABECS9793E1ZW. Shri Sanjeev Kumar is the executive Director/ Authorized Signatory of Sanraj. Based on intelligence, the action is already underway by the State Tax Authorities of Haryana, beginning from 21.12.2021. Thereafter, the DGGI Authorities at Gurugram caused search at the business premises of Sanraj on 12.7.2022. Thereafter a panchnama was drawn for documents related to sale and purchase during the period 2021-22 till 12.7.2022 were also collected. As per provisions of sec 6 (2) (b) of the Act, where the proper officer under the State Goods Services Tax Act has initiated any proceedings on a subject matter, no proceeding shall be initiated by the proper officer, on the same subject matter. Sanraj filed a CWP No.15452/2022 (O M) before Hon'ble Punjab and Haryana High Court on 15.7.2022 in the said petition, cognizance was taken on 20.7.2022 where after a notice was issued by the High Court on 22.8. 2022 asking the respondents to file a reply. Thereafter the matter stood adjourned for 09.01.2023 and then again adjourned on 20.04.2023. The contention of the complainant that the investigation initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... othing incriminating documents/material has been recovered from the possession of the applicant/accused. During search operation on 19.5.2023, the applicant requested to deliver the summon u/S. 70 of the Act mentioning the date of appearance without insisting upon to accompany to them. Whereas the complainant wanted the applicant to accompany with them to their office outrightly without giving any time to him. But instead of delivering the summons, the complaint alleged that the applicant refused to accept the summon. In fact, at 4:39 PM on 19.5.2023, a mail also sent the Addl. Director General of the complainant wherein he sought some time to participate in the investigation, reason for seeking time was that he himself was not feeling well because of which he was rushed to the hospital. During the search operation on 19.5.2023, the officers of the complaint tried to pick and forcibly take the applicant to their office. For this reason, the applicant called the Gurugram police by dialling number 100. With a view to use their power, the complainant wrongly arrested the applicant to harass him. Because unwarranted abuse of process and power should not be allowed to impugn upon life a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be viewed seriously and considered as grave offence affecting the economy of the country. In Govind Aggarwal versus State of U.P. bail application under Section 438 of the Criminal Procedure Code No. 1337 of 2020, the Hon'ble Allahabad High court has held that power of arrest should be exercised where:- (i) A person is involved in evasion of huge amount of tax and is having no permanent place of business, (ii) A person is not appearing in spite of repeated summons and is involved in huge amount of evasion of tax, (iii) A person is habitual offender and he has been prosecuted or convicted on earlier occasion. (iv) A person is likely to flee from country, (v) A person is originator of fake invoice i.e., invoices without payment of tax, (vi) When direct documentary or otherwise concrete evidence is available on file/record of active involvement of a person in tax evasion. He prayed rejection of the bail of the applicant. 7. In Satender Kumar Antil (supra) the Hon ble Supreme Court has held that The suggestions of learned ASG which we have adopted have categorized a separate set of offences as economic Offences not covered by the special Acts. In this behalf, suffice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nuary 2023 and till date this amount has been found 96 crores which has been passed on as ITC by SMPL to M/s Brilliance Metals Private Limited. Thus, the purpose of applicant was to enrich himself through receiving and issuing fake invoiced which were used for commission of offence. The applicant did not co-operate with the investigation and refused to give his statement and showed himself ill and he was rushed to hospital where he was found stable as per discharge summary dated 19-05-2023 of Manipal Hospital. Due to the acts of the applicant, the appropriate authority authorized his arrest and he was arrested. Investigation is still going on and there is strong possibility that if the applicant is released on bail, he will temper with the evidence and try to influence the witnesses. 10. Considering the gravity of offence involving multiple crime partners and huge amount involved in availing and passing off fake ITC, which is 96 crores, the seriousness of charges is grave in nature and therefore, in the case of the applicant, this Court is not inclined to enlarge the applicant on bail. It is true that co-accused Amit Gupta has been granted bail by the Hon'ble High Court but ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
