9911796707
TMI Blog2024 (2) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... ntities/firms - HELD THAT:- The petitioner was arrested in the present case on 08.08.2023 and is in custody for the last about 07 months. Even though, the allegations levelled against the petitioner points towards the seriousness of the charge, however, the petitioner cannot be ordered to be incarcerated for an indefinite period. In fact, all the allegations levelled by the complainant are yet to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (I) of Section 132 (1) of the GGST Act 2017 read with Section 20 of the IGST Act, 2017. 2. Learned counsel for the petitioner contends that the petitioner is neither the proprietor nor the operator nor controller of the Firm M/s Eren Traders Ludhiana. Still further, none of the bank accounts or PAN number connected with the said Firm is in the name of the petitioner. In fact, the petitioner was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s custody is no longer required by the complainant for any purpose. Learned counsel further contends that all the offences in the present case are triable by the Court of Magistrate and no purpose will be served by keeping the petitioner in custody any further. Learned counsel further submits that as per Section 70 of the Act, proceedings before the department are civil in nature and petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITC of Rs. 7.61 Crores in its GSTR-3B return and out of this much ITC, it had utilized Rs. 4.81 Crore towards its tax liability under GSTR-3B. Not only this, the said firm has also shown bogus sales of Rs. 37.92 Crores wherein it had passed ITC of Rs. 6.79 Crore through GSTR-1 to 84 number of L-1 recipients/entities. Still further, the petitioner and his co-accused were operating number of fake fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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