2019 (11) TMI 280

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.... punishable under Sections 132(1)(d) of Central Goods and Service Tax Act, 2017 and Sections 471 and 120-B of the IPC. 2. As per the prosecution case, an intelligence was developed by the officers of Prevention Branch, Central GST and Central Excise Commissionerate, Jabalpur which reveals that M/s Sai Sun, a Proprietorship Firm engaged in supply of services of recruitment and supply of Manpower services, cleaning services, housekeeping services etc. to its various clients (many Private Limited companies, Banks, Ordnance Factory, municipal corporation, Tata Consultancy, Express Private Limited, E-Com Express, Instakarts Services Private Limited etc.) has not paid GST since 1st July 2017 against the payments received by the firm in accordanc....

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....018 was Rs. 174,26, 61,455/- (Rs. 174.27 crores) on which GST liability amounted to Rs. 31,36,79,062 /-. While turnover shown in GST returns was Rs. 79,01,25,667/- and GST paid Rs. 14,22,23,285/-, thus applicant evaded the tax amount worth Rs. 17,14,55,777/-. The total liability of the applicant towards short payment of GST, interest payable on it and penalty payable under section 122 of GST Act is Rs. 62,08,48,909/-. 4. Learned counsel for the applicant submitted that the applicant is innocent and has falsely been implicated in the matter. It is further submitted that the time of filing annual GST return for the year 2017-18 is up to 30th of November, 2019 and for the year 2018-2019 is up to 31st of December, 2019. So, the applicant has t....

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.... have crept in monthly Returns. While in the instant case even after knowing his tax liability the applicant has deliberately suppressed their turnover to evade the GST amount collected by him from his clients. Turnover of the applicant in respect of his company M/s Sai Sun Outsourcing Services Private Limited during the period July 2017 to March 2018 was Rs. 51,57,01,823/- but he disclosed only Rs. 10,80,11,848/- in his GST returns. Similarly, during the financial year, 2018- 19 turnover of the applicant was Rs. 174,26,61,455/- but he has declared only Rs. 79,01,25,667/- in his GST returns. Similarly, the applicant has completely suppressed the turnover of his proprietary firm M/s Sai Sun and has neither filed any GST return nor made any p....