TaxTMI 
TaxTMI 
2019 (8) TMI 1276
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....ervice Tax Act, 2017 and Section 132 (1)(b) & (C) of Central Goods and Service Tax Act, 2017. 2. As per the prosecution case, in compliance of the order dated 24.05.2019 passed by the Commissioner State Tax, Madhya Pradesh Indore No. GST INS- 01 2019-20/67/ AEB-JBP/ 09, on 29.05.2019 Asstt. Commissioner, State Tax Evasion Bureau Jabalpur went to M/s Commercial Corporation GST IN 23ATVPA5829R2ZW at Flat no. 17, Second Floor Gokuldham Society, District Seoni for enquiry, under Section 67 of the M.P. Goods and Service Tax Act, 2017. Where he found that no business activity was being carried out by the M/s Commercial Corporation Seoni at the given address registered in the official record. Statements of Amit Awadhiya Proprietor of said corpora....
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.... Amit Awadhiya. 3. Learned counsel for the applicant submits that applicant has not committed any offence and has falsely been implicated in the offence. It is further submitted applicant Ajay Khanna is merely a common household servant of the prime accused Deepesh Tiwari. He had been handed over the responsibility to bring groceries, vegetables and other household goods in the house of Deepesh Tiwari, who is a very rich person. The applicant also worked as his driver, bringing his children from school and dropping them. On 11.07.2019 Deepesh Tiwari told him to go to the office of the Assistant Commissioner Tax Evasion Bureau, Jabalpur and presenting himself as the Accountant of Deepesh Tiwari enquire from the officers of the Tax Evasion B....
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....s and have shown false supply of goods through the same and also helped Deepesh Tiwari and Amit Awadhiya and thereby embezzled tax to the tune of Rs. 7,30,97,366/-. He further submitted that applicant in his statement recorded by Assistant Commissioner under Section 70 of the Act, which is admissible in evidence, admitted that he was the accountant of the said firm M/s Commercial Corporation Seoni and prepared forged documents. Investigation is going on, so applicant should not be released on bail. 5. Under Section 69 of the Central Goods and Service Tax Act, 2017, the Commissioner is having power to arrest if he has reasons to believe that a person has committed an offence specified in Clause (a) or (b) or (c) of subsection (1) of Sectio....