TaxTMI 
TaxTMI 
2019 (3) TMI 655
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....Ahmedabad for the offence punishable under Sections 69(1) of the Gujarat Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017. 2. Learned advocate appearing on behalf of the applicant submits that considering the nature of offence, the applicant may be enlarged on regular bail by imposing suitable conditions. 3. On the other hand, the learned Additional Public Prosecutor appearing for the respondent-State has opposed grant of regular bail looking to the nature and gravity of the offence. 4. Learned Advocates appearing on behalf of the respective parties do not press for a further reasoned order. 5. I have heard the learned advocates appearing on behalf of the respective parties and perused the papers. Following ....
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....s cancelled with effect from 31.3.2017. Om Enterprise has not shown any supply provided to Shri Pashwanath Engineering Industries. Despite this, Pashwanath Engineering (Hitendra Shah) has deposited Rs. 3,36,18,402/- in the bank account of Om Enterprise. In the same way, Om Enterprise has also paid Rs. 3,70,01,000/- to Pashwanath Engineering (Hitendra Shah). In fact, it is found that transfer of this huge amount has been done as consideration of only billing transaction without any actual sale or purchase. Under such circumstances, it is found that Mr. Hitendra Shah and Madhav Shah are the masterminds of this entire scam. Further, Prakashsinh Udavat has stated that Hitendra Shah and Madhav Shah have trapped him in this case by alluring an....
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....s been made to Hitendra Shah for the consideration of the said billing. Hitendra Shah and Madhav Shah are associated with each other. Thus, Hitendra Shah is involved in the entire scam. On 21/12/2018, inspection of the site was carried out by Shri S.V. Karwal, Assistant State Tax Commissioner at the residential address of the accused Hitendra Shah. During that investigation, bank statements of four other firms apart from Om and Avi Enterprise were found out from the residence of Hitendra Shah. In this regard, statement dated 26/12/2018 of Hitendra Shah under the provisions of The Gujarat Goods and Service Tax Act, 2017 and Section-70 of Central Goods and Service Tax Act, 2017 was recorded, wherein he has stated that bank statements of al....
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....tained his signature in many blank cheque books. As he needed money for buying car, he got trapped in the allurement given by the aforesaid accused persons to pay the installment of the car. It is noteworthy here that, at the time of obtaining G.S.T. Number of Shivay Enterprise, the mobile number of Mr. Hitendra Shah was provided and the E-mail ID of Madhav Shah was provided. As all the process of G.S.T. was online, it is obvious that, any type of notice or messages would be sent to the said mobile number and E-mail ID. The G.S.T. Number of Shivay Enterprise was obtained by two accused persons Hitendra Shah and Madhav Shah on 07/12/2017. And in the aforesaid case, the turnover of sale of Rs. 173.58 crores was mentioned by both these accused....
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....ed having been involved in the said scam. Moreover, he stated about the role of other accomplices in the said scam. Further, he also stated modus operandi of the entire scam. As per the same, in order to commit the scam, Hitendra Shah, Prakashsinh Udavat and present accused namely Madhav Shah in collusion with other persons set up firms in the name of economically backward persons, obtained GST number, misused the said numbers and obtained input credit illegally for invoices of stock worth crores of rupees without actual physical transaction and caused huge loss to government revenues. Wherein, aforementioned three firms namely Om Enterprise, Avi Enterprise and Shivay Enterprise are included. Moreover, accused Madhav Shah has admitted in hi....
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....medabad on executing a personal bond of Rs. 10,000/= (Rupees Ten Thousand Only) with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions that he shall; (a) not take undue advantage of liberty or misuse liberty; (b) not act in a manner injurious to the interest of the prosecution; (c) surrender passport, if any, to the lower Court within a week; (d) not leave the State of Gujarat without prior permission of the Sessions Judge concerned; (e) mark presence before the concerned Police Station once of every English calendar month for a period of six months between 11.00 a.m. and 2.00 p.m.; (f) furnish the present address of his residence to the Investigating Officer and also to the Court....