2021 (1) TMI 967

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Pathak for CGST ORDER This anticipatory bail application has been filed under Section 438 Cr.P.C in connection with arrest in notice no. CBIC-DIN- 20200863 WM 00001 FFF 2E dated 13.08.2020 under Sections 67 and 70 of the Central Goods and Services Tax Act, 2017. Learned counsel for the petitioner submits that the petitioner is co-operating with the Revenue Department and submitted all the nece....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nterprises, Mr. Wasim Qureshi-Petitioner was not available at the premises. It is further submitted that investigation conducted so far reveals that M/s Allied Enterprises has shown purchase of goods from M/s Jackson Enterprises valued at Rs. 27,65,69,486/- and on the said purchases, M/s Allied Enterprises has availed input tax credit amounting to Rs. 4,97,82,507/- which appears irregular. Further....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner has continuously evaded to join investigation till date. Hence, the anticipatory bail application of the petitioner may be dismissed. Heard and perused the material available on the record. As per rejection bail order petitioner is proprietor of M/s Allied Enterprises and had purchased the goods amounting to about Rs. 32 Crore and got 4.97 Crore of input tax credit and the department is inv....