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TMI Blog2025 (4) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... 32(1)(i) Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act, 2017), DGGI/MEZU, Meerut. The applicant is in custody since his arrest on 05.12.2024. 2. The above complaint has been filed by Directorate General of Goods & Services Tax Intelligence, Zonal Unit, Meerut (hereinafter referred to as "DGGI Meerut") through Mr. Gaurav Kumar, Senior Intelligence Officer, DGGI, Meerut Zonal Unit, wherein it is alleged that an intelligence information was gathered from the reliable sources that M/s Rana Steels India Private Limited (GSTIN: 09AABCK3122F1ZY) registered with GST department since 1st July, 2017 is engaged in evasion of GST by supplying goods without invoices and e-way bills. This activity is being facilitated by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived details for preparing bills through WhatsApp. The details provided on WhatsApp to him contained the information relating to the vehicle nos., items, quantity as well as names of recipients, supplier and locations of recipients. A Mobile No. "8218221093" saved in his mobile in the name of 'Nurjaha' belonged to Shri Mohammad Tabish @ Raju, who used to send details through WhatsApp messages for preparation of fake bills for various firms including M/s Rana Steels India Pvt. Ltd. Another statement of Shri Koshal Krishan, who developed the software "BILL" was recorded, and according to him, Mr. Ashutosh (Ashu) used to contact him, if, any update is required in the software "BILL". The statement of Mohammad Tabish @ Raju recorded on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts of Ashutosh recorded on 1st, 2nd, 3rd February and 12th April, 2024 which were shown to him, so far these related to M/s Rana Steels India Pvt. Ltd. After completion of the search proceedings, a detail investigation was conducted into the activities of various recipients and traders, who received goods from M/s Rana Steels India Pvt. Ltd, without e-way bills or proper invoices and in all 19 firms were identified, which are: 1. M/s Meerut Steel Traders; 2. M/s Om Nath Sanjay Kumar; 3. M/s Harshit Saini Cement Store; 4. M/s Ganpati Building Material Store; 5. M/s Ajay Kumar Piyush Kumar; 6. M/s Shri Balaji Cement Dealer; 7. M/s R.N. Enterprises; 8. M/s Ram Autar Rakesh Chandra; 9. M/s Agarwal Iron Store; 10. M/s Shri Radhey Steel; 11. M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant has argued that the search was conducted at the house of Ashutosh on 1st February, 2024 and his four different statements were recorded on 1st February, 2nd February, 3rd February and 12th April, 2024, and while referring to the first statement recorded on 1st February, 2024, it is pointed out that Ashutosh had admitted about his engagement in using the billing software "BILL" and facilitating the delivery of goods to various firms without invoices and e-way bills. According to the learned Senior Counsel in response to specific question '9', Ashutosh disclosed the names of six firms, who supplied material without tax payment, but the name of M/s Rana Steels India Pvt. Ltd. is not contained in the said list. Mr. Anoop Trived ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s Rana Steels Private Limited in the alleged sale of goods without invoices. 7. Learned Senior Counsel argued that as per the statement of Ashutosh recorded on 12th April, 2024, it only describes about the particulars of abbreviations, and complainant has implicated M/s Rana Steels India Private Limited, on the ground that the abbreviation "rs" denotes applicant's firm. Learned Senior Counsel has argued that the firm is in existence since 1982 which is engaged in manufacturing steel, and all the business activities of the firm are being conducted in a lawful manner. According to the learned Senior Counsel, the investigation in the case is complete, therefore, the further detention of the applicant behind the bars may not be necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to gather the truth, premises of Mr. Ashutosh and Vikalp Jain were searched. At the time of search activities, nothing incriminating was found at the residence of Vikalp Jain, whereas electronic devices recovered from the house of Mr. Ashutosh, prima facie, revealed the commission of above mentioned crime. Further, during the course of hearing, it has been fairly stated by Mr. Parv Agarwal, learned counsel for Union of India that Mr. Ashutosh is neither an accused nor a prosecution witness, as the list of witnesses consisting of 16 names attached with the complaint/charge sheet does not include the name of Mr. Ashutosh. As far as, the statements of Mr. Ashutosh as well as the alleged confession by accused-applicant recorded under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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