2021 (8) TMI 1004

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....ons 420, 406 and Section 34 of the Indian Penal Code, the applicant seeks pre-arrest bail. 2. The subject crime was registered at the instance of one, Mahendra Pukhraj Parmar, owner of M/s. Esjaypee Mercantile Global Private Limited. This company is engaged in the trading of dry-fruits and spices on wholesale basis. Co-accused, Sarfaraz Jaliyawala, a broker in Agricultural Produce Marketing Committee (APMC) is known to the informant. In March, 2020, co-accused Sarfaraz introduced the applicant to the complainant and informed him that applicant requires, large quantities of cloves. Applicant is trading in spices under the name and style of M/s. Bansal Traders. Both Sarfaraz and applicant, allegedly agreed to make payments for the goods wi....

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.... Credit. Mr. Desai, submitted that applicant has raised a grievance with the GST Officer thereby bringing to his notice, the fraudulent invoices were raised by the complainant. Mr. Desai invited my attention to a Certificate issued by M/s. Rahul Pramod & Co. Chartered Accountants, to submit that, M/s. Bansal Traders has not availed the credit of CGST and SGST in GSTR-9 of Financial Year 2019-20 filed on 5th February, 2021 from the available credits in GSTR-2A returns. Mr. Desai, submitted that, neither the delivery challans nor the invoices were ever acknowledged or received by the applicant and a false case has been filed against him. Mr. Desai, further submitted that, custodial interrogation of the applicant is not required since the pros....

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....ITC) on these invoices. Mr. Dedhia, has placed before me response dated 1st September, 2020 received by the Investigating Officer from the office of the Assistant Commissioner, (Anti Evasion), CGST & C.Ex, Belapur. I have perused it. 5. Para-2 of the response reads as under : "Also, M/s. Bansal Traders having GSTIN- 27AAAPB332Q1ZG registered under CGST & C.Ex., Mumbai East Commissionerate and falling in our jurisdiction, it is observed that the tax payer has availed the Input Tax Credit (ITC) of CGST of Rs. 1,76,705.2/- and SGST of Rs. 1,76,705.2/- against the Invoices no.EMGPL/MH/19/106 dated 2.03.2020 and EMGPL/MH/19/107 dated 03.03.2020 issued by M/s. Esjaypee Mercantile Global Pvt. Ltd. A photo copy of the GSTR 2A enclosed o....