2019 (9) TMI 617

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....recorded by the officials of the complainant department under duress. Ld. counsel for the accused also submitted that the statement recorded u/s 70 of CGST Act was immediately retracted by the accused on production of the accused before the Court. Ld. counsel submits that the accused has been arrested for committing the alleged offence u/s 132(1)(b) and 132(1)(c) of CGST Act whereas even as per the allegations neither he issued any invoice or bill nor did he avail any Input Tax Credit by using any such invoice. Ld. counsel submits that even as per the case put forth by the department only the offence u/s 132(1)(1) CGST Act is made out which is bailable offence. Ld. counsel submits that even in the reply to the bail application it is not all....

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....r worked at the behest of applicant/accused. Ld Sr. Standing Counsel also argued that the IGST refund credited into the bank accounts of said fake firms was further transferred by co-accused Mukesh Kumar on the directions of applicant/accused. It is also argued that the amount of Rs. 28 crores has been withdrawn in cash by accused Pankaj Bhatia on the directions of the applicant/accused. Ld Sr. Standing Counsel argued that applicant/accused is a habitual offender and he is involved in other cases as well and the investigation is going on and the applicant/accused may not be admitted to bail. I have heard the respective submissions made by Ld. counsel for the applicant/accused Ramesh Wadhera as well as the submissions made by Ld Sr. Standi....

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....hat it is mentioned in the reply to the bail application that the proprietor of the alleged fake firms were examined by the IO during the investigation and they stated that their identity proofs such as PAN Cards and Aadhar Cards were misused by co-accused Mukesh Kumar. The applicant/accused is in JC in this case since 16.08.2019 and it is alleged by the department that the applicant/accused perpetrated the racket of fraudulent availement of IGST refund being the main mastermind. In this regard, it is pertinent to mention that in the reply to the bail application of co-accused Pankaj Bhatia, the department has categorically stated that accused Pankaj Bhatia is the main mastermind of the racket of IGST refund and played an active role in def....