9911796707
TMI Blog2025 (4) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... GI, Ghaziabad Unit, Ghaziabad. The applicants are in custody since their arrest on 25.10.2024. The above complaint has been filed by Director General of GST Intelligence (DGGI), Zonal Unit, Meerut through Brijender Singh Sodhi, Senior Intelligence Officer, DGGI, Regional Unit, Ghaziabad, and briefly the allegations are that investigation against a firm namely, M/s Shreeji Metals (Proprietor Shivam Goyal) was initiated by the complainant for availment of ineligible Input Tax Credit by utilizing the fake firms, whereupon the said proprietor was arrested, who during investigation accepted his involvement in the said activities. Later, the statement of Umakant, Proprietor-M/s Shiv Wire Udhog, one of the supplier firms of M/s Shreeji Metals was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded and they all stated that their firms were operated by Mayank Kumar Rajput and Ankit Rajput. Upon confrontation with the data, Mayank Kumar Rajput admitted that he had created 17 firms, which were operated by him and he worked with Vikrant Singhal, who was his 50% partner in commissions earned in the transactions, whereas his younger brother Ankit Rajput helped him in his work. The complaint further reveals the modus operandi of the accused, who created fake firms by misusing the documents of various persons. The complaint contains verification of data analysis, financial analysis etc. and concludes that the accused have contravened various provisions of CGST Act, 2017 and further prays for taking cognizance of abovementioned offen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel, the proprietors of the alleged fake firms, had been issued notices and they all have claimed that their documents were misused in creation of the firms, but in this regard, no direct evidence has been collected by the complainant to establish the involvement of the applicants. Learned counsel has further submitted that according to the complainant, the applicants were working in partnership of Vikrant Singhal, and another separate complaint dated 13th December, 2024 against the said accused and others relating to the same offence has been filed, which is also pending trial. Learned counsel has pointed out that the accused Vikrant Singhal and Shivam Goyal have been extended the concession of regular bail by this Court vide orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the documentary material and the investigation in the alleged crime is also complete. Further, during the course of hearing, it is not disputed by Mr. Parv Agarwal, learned counsel that the complaint against the applicants, as well as the other complaints dated 14th November, 2024 and 13th December, 2024 filed against the Shivam Goyal and Vikrant Singhal, etc. respectively, are part of same transactions and the said co-accused have already been extended the concession of regular by this Court. It is also fairly stated by Mr. Parv Agarwal, learned counsel that in all these cases the trial is yet to commence as charges against the accused persons are yet to be framed, and even, the proceedings under Section 74 GST Act for assessment of tax an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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