TaxTMI 
TaxTMI 
2021 (3) TMI 144
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.... is an admitted fact that all Firms/Companies which are said to be of accused, are registered in New Delhi. D.G.G.I. is a central body. The, investigation of which is being conducted by the branch of Ghaziabad, Uttar Pradesh of DGGI. The appropriate jurisdiction of the alleged offence u/s 179 Cr.P.C. is the court where the alleged offence is committed. On 18.11.2020 at 6:00 pm, the Ld.C.M.M., New Delhi (Duty M.M.) directed the Department to give reply to the Production Application filed by the Accused u/s 57 R/w 167 Cr.P.C filed by the Accused on the same day at 9:00 p.m. This application has been served to the department before the judicial custody application of the accused is filed in this court at Meerut. The department concealed the fa....
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....s of the country. The cases of DGGI, Ghaziabad are booked against many buyers. The investigation of all these is being conducted by DGGI. Ghaziabad. Daman Thukral was arrested on 18.11.2020 at 5.23 p.m., the information regarding the same was given to his brother Nitesh Thukral and his family. After this information, an application on behalf of Daman Thukral was intentionally submitted to the Ld. CMM, New Delhi by his family, so that the department can be prevented from presenting the accused before the Court Special Chief Judicial Magistrate, Meerut. Therefore, the prayer has been made to dismiss the above application. In response to the above objections, the statement on behalf of the accused Daman Thukral has been made that the accused i....
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....e jurisdiction of this Court. No offence was committed by Daman Thukral in Uttar Pradesh, as no alleged invoice was issued by him in Uttar Pradesh. The question of taking cognizance of the crime against the accused Akhilesh Sharma, Madhusudan Pandey, Rahul Jain does not arise because the charge sheet against them has not been filed yet. The facts of the alleged crime committed by Daman Thukral in New Delhi were intentionally concealed by the department and the facts of the application submitted before the Ld. C.M.M., New Delhi were also concealed from this court and the remand order was obtained on 18.11.2020. Therefore, it has been prayed that the remand of the accused be sent to the appropriate jurisdictional/C.M.M., New Delhi. While s....
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....der dated illegible of Hon'ble C.J.M. Gurgaon has been submitted before the court by the accused, the order cannot apply to this court. Nevertheless, the said order was pronounced against the accused after 6 months of filing of charge sheet and arrest. As far as business and taking the fake ITC of the accused is concerned, it is necessary that. the fact that some transactions by the accused Daman Thukral who is the owner of M/s. Surya Enterprises, from his company was done to M/s. Galaxy Dream Home Developers Pvt. Ltd. Noida and M/s. Passage to India Tour and Travels Pvt. Ltd. Noida, Uttar Pradesh. Similarly, M/s. Shivam Enterprises, which is the firm of his brother Nitesh Thukral, also committed the crime of supplying fake ITC without ....
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....re the result was achieved. When an action is a crime because of something done and of its outcome then the investigation of such crime can be considered by a court which has done such a thing within the local jurisdiction or it has resulted. It is alleged that the accused has committed crime of passing on ITC on the basis of preparing fake invoices without supplying goods through the three firms M/s Nagpal and brothers, M/s Kumar & Sons and M/s Nandi Sales formed by the accused. All the above three firms are admittedly registered in Delhi and located in Delhi itself. No such facts have been submitted by the prosecution that the above three firms have transacted with any company located within the jurisdiction of this Court and the input ta....