TaxTMI 
TaxTMI 
2020 (2) TMI 1294
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....at the officials of the Superintendent, Anti-evasion, Central Tax, Delhi West, had served tie summons to the wife of the applicant forcibly and under duress. It Is stated that officials of said department reached to the premises of the wife of Ute applicant and allowed the wife of the applicant to talk to the Superintendent on his own phone. The wife of the applicant informed that the applicant is....
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....acts of the case are that the applicant Naveen Mutreja was found Ln possession of fake GST invoices of the company. In this regard, for conducting inquiry, summons u/s. 70 of CGST Act, 2017 was issued to the applicant. However, he has failed to appear before the department. Hence, a complaint was registered against him by the department. Anticipatory bail has been sought on behalf of the applic....
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....ding Counsel for the department that his Statement was recorded u/s.70 of GST Act, 2017. In that statement, he has admitted running as many as 309 firms, through which he was issuing fake invoices for the purpose of having input credit. Apart from that, it is submitted on behalf of the department that more than eight registers have been seized, out of which five registers have been produced before....
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....e statement as per their directions and did not admit alleged account books, the department would implicate his wife, his son and other family members in a false case and under this threat, he gave statement and admitted entries in the registers shown to him and therefore, no significance can be attached to that statement. I have considered rival submissions and I find that the statement given ....