TaxTMI 
TaxTMI 
2020 (2) TMI 1297
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt of regular bail in a case registered against them vide FIR No.571 dated 4.6.2019 under Sections 419/420/467/468/471/120-B/259 IPC registered at Police Station Chandni Bagh, District Panipat. 2. The FIR in question was lodged at the instance of ASI Vinod Kumar wherein it has been alleged that on 4.6.2019 when he along with other police officials was present near grain market bridge for the purpose of patrolling, then a secret information was received to the effect that Rajesh Mittal, Inder Partap Singh and Manish make bogus firms and by transacting with bigger firms, they are getting huge amounts of money deposited in the account numbers of the said fake bogus firms so as to save GST and are thus causing huge loss to the State Exchequer ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gus firms (non-functional firms), GST was also shown to have been charged. 6. During investigation, it further surfaced that the said 18 non-functional firms further issued bills in favour of 421 different industries based in Panipat and the said industries in Panipat in order to reflect expenditure in respect of their manufacturing processes and in order to lend credibility to their so called purchase of yarn made banking transactions in favour of said 18 firms and the amount so transferred through banking transactions used to be withdrawn from the bank accounts of the said firms and given back to those industries while retaining some percentage. Thus, in this manner, the industries of Panipat without actually incurring expenditure, used ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o be part and parcel of the alleged scam of evasion of GST. 9. The learned counsel for the petitioners have further submitted that it is a case of double jeopardy wherein the petitioners are also being prosecuted under Section 122 of GST Act wherein they have already been granted bail. 10. Opposing the petition, learned State counsel has submitted that although the present case is a case based on secret information but the factum of recovery of bogus stamps, rubber stamps, cheque books and laptop containing incriminating data clearly points towards the guilt of the accused. The learned State counsel has further submitted that the evidence collected during investigation shows that the bogus 18 firms in question have been got registered by ....
X X X X Extracts X X X X
X X X X Extracts X X X X
..../o Sabira * 8607870002 (Sat Narayan) 8607870002 * panipat34@ gmail.com panipat34 @ gmail.com 43,30,16,964 3,28,32,271 2 M/s Sri Rameshwaram International Sangeet S/o Sabira * 9050007237 (Sumit) 9992000974 (Inder) 9992000974 (i)rkmittal2011@ gmail.com (ii)rkmittal2011rk @gmail.com 42,55,49,615 3,04,30,178 3 M/s Shree Balaji Wooltex Inder Pratap Singh S/o Ramesh Chander * 9050007237 (Sumit) 9034697683 9034697683 (i)panipat34@ gmail.com rkmittal20 11rk@ gmail.com (ii) rkmittal20 11rk @ gmail.com 32,05,51,590 2,24,46,239 4 M/s Radha Kanheya Export Sumit S/o Raghunath Tiwari * 9050007237 9050007238 (Rajesh Mittal) 9050007238 * rkmittal2011@ gmail.com rkmittal2011@ gmail....
X X X X Extracts X X X X
X X X X Extracts X X X X
....544@ gmail.com vs567544@ gmail.com 19,48,11,000 1,64,57,375 12 M/s Shree Hari Krishna Textiles Shanti Devi D/o Hukam Chand * 9992000974 (Inder) 9992000974 * vs567544@ gmail.com vs567544@ gmail.com 9,37,49,984 84,06,738 13 M/s Maa Karni Yarns Ranjit Singh s/o Devi Singh * 9812231939 (Ranjit) 9812231939 (i)maakarniyarns. [email protected] (ii)maakarniyarns. [email protected] 25,81,42,595 1,94,78,017 14 M/s Ridhi Sidhi Overseas Shama Rani D/o Som Nath * 8813064073 9992000974 9992000974 (i)ravindersaini92 @ gmail.com rkmittal20 11rk@ gmail.com (ii) rkmittal20 11rk @gmail.com 55,80,76,904 3,77,14,022 15 M/s Shree Ganesh Textiles Shama Rani D/o Som Nath * 8930213110 8930213110 (i)ravindersaini92 @ gmail.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....effected in the account of M/s Shree Bala Ji Wooltax. The learned counsel for the petitioner-Inder Partap Singh, owner of M/s Shree Bala Ji Wooltax, could not furnish any justifiable explanation as to on what count the said payment has been received, as the said firm was not found to be actually into business. The learned State counsel has informed that during investigation this fact had been confirmed that the aforesaid firms were not into business and that the amounts so received in their bank accounts had been withdrawn immediately and had infact gone back to the industries which had made the said banking transactions. 14. In view of the aforesaid discussion, the complicity of the kingpin Rajesh Mittal and also of Manish, owner of M/s A....