2018 (12) TMI 1726

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.... Petitioner has filed this petition under Section 438 of the Code of Criminal Procedure, 1973 for grant of anticipatory bail in case FIR No. 106, dated 5-7-2018, registered at Police Station Gobindgarh Mandi, District Fatehgarh Sahib, under Sections 420 and 120B of the Indian Penal Code. 2. Notice of motion was issued in this case. Learned State Counsel has put in appearance on behalf of....

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....e firms, which are already registered in VAT before implementation of G.S.T., they can migrate after 1-7-2017 by logging in G.S.T. Portal. On examining G.S.T. R 3-B and G.S.T. R-1 uploaded by M/s. Sri Pawan Enterprises, it revealed that the said firm has given detailed particulars of sale purchase from July, 2017 till December, 2017. Since heavy tax was involved, therefore, a notice was issued for....

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....uments, Learned State Counsel argued that there are serious allegations against the present petitioner and scrutiny of returns filed by M/s. Pawan Enterprises, M/s. Shree Maa Chintpurni Alloys and M/s. Vardhman International had revealed that the firms made purchase amounting to Rs. 29.66 crores from various other firms, which were found indulging in fake input tax credits amounting to Rs. 5.33 cr....

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.... that there was only flow of bill without any casual movement of goods. Learned State Counsel further submitted that so many fake firms have been formed to evade the payment of G.S.T. 6. On the other hand, Learned Counsel for the petitioner submitted that the main offence is under the G.S.T. Act and the FIR cannot be registered under Sections 420 and 120B of IPC. 7. Learned State C....