9911796707
TMI Blog2025 (1) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... any owner, stating the actual route through which his truck has moved on such dates, the report of the concerned authority confirming the non-existence of the firms from whom the petitioner had received so-called scrap affirmatively validates that petitioner fraudulently caused loss to the government revenue by claiming input tax credit in tune to 10.67 crores. The material collected by the respondent prima facie exhibits that the petitioner was fraudulently profited from the ITC based on sham bills obtained or procured in the name of non-existing firms. As far as judgment of Hon'ble Apex Court in Prabir Purkayastha Vs. State (NCT of Delhi) [2024 (5) TMI 1104 - SUPREME COURT] and Pankaj Bansal Vs. Union of India [2023 (10) TMI 175 - SUPREM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 1. The instant bail application has been filed under Section 483 BNSS on behalf of the accused-petitioner. The petitioner has been arrested in connection with FIR No. DGGI/INV/GST/3844/2023-Gr D-O/o ADG-DGGI-JZU-JAIPUR for the offence(s) under Section 132 (1) (C), (f) & (H), Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act of 2017'). 2. It is contended by learned counsel for the petitioner that the petitioner was arrested on 28.09.2024 under Section 132 (1) (C), (f)& (H) of the Act of 2017. The matter is exclusively triable by the Magistrate, and the maximum punishment prescribed under Section 132 of the Act of 2017 is 5 years. There is no chance of interfering or tampering with the evidence as most witness ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson's arrest under the PMLA provisions. 4. It is further contended that the arrest memo shows that written reasons were not furnished to the petitioner in the present matter. It is also argued that it is alleged against the petitioner that he falsely availed Input Tax Credit to Rs.10.87 crores. In contrast, the CGST Portal itself shows that firms from which the petitioner received the scrap were registered on the CGST Portal. It is also argued that the respondents have not filed any complaints against these firms. It is also vehemently argued that the statement of the petitioner recorded under Section 70 of the Act of 2017 is also under coercion and cannot be read against the petitioner as, at the time of recording of the statement of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue to the Department by availing of a fake Input Tax Credit without receiving any goods from the fake companies. It is also contended that under Section 69(2) of the Act of 2017, there is no such embargo that before arresting the person, reasons in writing should be supplied to the person affected; therefore, considering the above facts, the bail application of the accused-petitioner deserves dismissal. 6. The substantial matrix of the case, prima facie indubitably points out the present petitioner's culpability. The seizure of the fake rubber stamps of the transport company, fake E Bills purported to be demonstrated as transportation of scrap from Delhi to Jaipur coupled with the statement of the transport company owner, stating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are recorded under coercion then also the other factual aspects collected by the CGST Officials clearly points out that the petitioner availed Input Tax Credit amounting to 10.87 crores, on the basis of forged transactions and also manipulated the bills showing transportation of goods from Delhi to Jaipur. 8. The Hon'ble Apex Court in the matter of Y.S. Jaganmohan Reddy Vs. Central Bureau of Investigation, (2013) 7 SCC 439, categorically held that the economic offences are to be dealt with iron hands as such offences are committed with cool calculation and deliberate design and they affect economic fabric of the whole country, therefore, considering the above facts, I am not inclined to enlarge the petitioner on bail. 9. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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