2019 (2) TMI 740

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th Mr.Amandeep Singh, Advocate For The Respondent : Mr.Sunish Bundlish, Advocate JUDGEMENT INDERJIT SINGH, J. Petitioners Vikas Goel and Raju Singh have filed this petition under Section 439 Cr.P.C. for grant of regular bail in arrest made by Director General of Goods and Services Tax Intelligence, Gurugram Zonal Unit under the provisions of Section 69 of CGST Act, 2017 as per applicat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... other hand, learned counsel for the respondent argued that there are serious allegations against the present petitioners. They have made bogus billing and adjusted the amount without any transportation of the goods or sale of goods etc. Only paper transactions were done and amounts have been adjusted and wrongly claimed relief of more than Rs. 80 crores. He further argued that assessment proceedi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Vinay Gupta, Director and Rajiv Gupta, Account Head, M/s MICA Industries Limited were recorded. Statement of Raju Singh, proprietor of M/s Galaxy Metails Products was also recorded and in view of the statements, further investigation was conducted from transporters etc. I have heard learned counsel for the parties and have gone through the record. Keeping in view the facts and circumstance....