TaxTMI 
TaxTMI 
2021 (8) TMI 1175
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....mely, Shri Sourav Bajoria, in connection with GST Case No. CGST/DGGI/GST/1928/2021, under Section 132(5) of Central Goods and Service Act, 2017. [3] Perused the record of the case produced before this Court. [4] The facts leading to this complaint is that one Amit Kumar is involved in generation of invoices without actual supply of goods. He has been operating under the trade name, M/s Maruti Traders, bearing GSTIN No. 18AKGPK7676Q1Z4. He has been engaged in fraudulent practices of availing as well as passing on Input Tax Credit (ITC) accumulated through issuance of fake Goods and Service Tax (GST) invoices and corroborating the same through issuance of E-way bills without actual supply of goods. The declared principal place of busine....
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....e materials on record to have even managed/arranged fake invoices, bills, etc and prepared accounts of the M/s Maruti Traders on such false and fabricated documents. [5] Mr. HRA Choudhury, learned senior counsel for the petitioner while praying for bail of the petitioner has submitted that the allegation against the present petitioner is that he had managed/collected the fake invoices and facilitated commission of the offence by the co-accused Amit Kumar. He has further submitted that the petitioner is a Tax Consultant and he has no individual role in the commission of the offence. According to him, the petitioner has done his duty as a Tax Consultant only on the basis of the materials given to him [6] It has further been submitted by....
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....t. Ltd. Fake invoices Davinder Hasija Radhey Sham Fake invoices Don't know Devender Hasija Fake invoices Davinder Hasija Mukesh Goyal Fake invoices Don't know Therefore, the materials available in the record of the case, as of now, is clearly suggestive of his active involvement. He has further submitted that the investigation is still on and some vital clues have been collected requiring further detail investigation into the matter, involved in this case. It is his further submission that this is a huge economic offence committed against the State to the tune of Rs. 28,97,85,917/- by availing irregular ITC by co-accused. [8] Mr. Keyal has also referred to the materials on record and submitted specific....
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....2/01/2021 20:57:00 Ba/K/047-02/01/2021 309028 15451 2701 BELTOLA/781028 3012722230815-02/01/2021 21:07:00 Ba/K/050-02/01/2021 323932 16197 2701 It appears from the statement above that atleast in one case there was no record that the truck reached Beltola and in the other one, although the destination of the truck was Beltola, the truck went to Gujarat. [10] It has further been submitted by Mr. Keyal, that considering the huge amount of alleged tax evasion, involvement of a chain of persons and also the materials so far collected with regard to connivance and active participation of the present petitioner, as indicated above, and a huge number of documents/papers to enable the concerned authority to condu....