TaxTMI 
TaxTMI 
2021 (9) TMI 628
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.... the offences punishable u/s. 132(1)(b) & 132(1)(c) of CGST Act, 2017. According to applicant he is well educated law abiding citizen. The applicant is married and having small kids. He is the Director of M/s. Ace Technologies & Infrastructure Pvt. Ltd since the year 2015. He has obtained all the necessary permissions from the Competent Authorities for the same. He is also Government Contractor and conducting his business to complete Government Project by providing basic facilities in the village area. He has received appreciation for his work done. The applicant submit that on 14.12.2020 a team of officers from Mumbai West Department of GST visited his office and conducted search. At that time, they conducted inquiry with staff and collected all the relevant documents and electronic devices from his office and has prepared seizure panchanama to that effect. He further submit that on 14.12.2020 he visited office of the CGST, Mumbai West Department as per instructions of the officers and submitted the documents and electronic devices on demand of the officers. The applicant has fully co-operated in the inquiry and provided all necessary information which was available with him. He w....
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....epartment and the same is accepted by them and they did not find any discrepancies in the GST Returns. The amount of Rs. 14 lakh is already credited with CGST Department and applicant did not claim the same till date. Thus, question of the applicant evading the tax does not arise. Prosecution is trying, to implicate present applicant with sole motive to create evidence against arrested accused in Remand Application No.213/2020. Chartered Accountant of the present applicant and present applicant has not given statement against arrested accused. Applicant has not received any adverse notice from CGST Department or any other Government Department till date. Applicant is permanent resident of Mumbai. The applicant has joined the investigation and has given all the details to GST department. As the applicant has apprehension that he may be arrested in connection with Remand Application NO.213/2020 or in connection with GST, he has preferred this present anticipatory bail application for anticipatory bail. 4. (a) The respondent has filed say vide Exh.2. According to respondent case was being investigated for violation of provisions of GST Act 2017 wherein it was observed that Shri. C.....
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....Ltd without actually supply of any goods/ services. Thereafter from the said company i.e. Ace Technologies & Infrastructure Pvt. Ltd it is shown as sale to the companies of C.P. Pandey which subsequently have issued the invoices back to other companies which are again controlled & managed by C.P. Pandey thereby completing the transaction of circular trading. It is pointed out that almost all these companies between which the invoices were shown to be raised as purported sales/purchase were in the control of Shri. C.P. Pandey and his family members. Present applicant in his inquiry statement recorded on 14.12.2020 has inter-alia admitted that Deepak Sikchi a partner of C.P. Pandey was looking after CGST related work and he is acquainted with C.P. Pandey accused who is his Chartered Accountant. He has not received nor supplied any goods/services in respect of transaction made with the companies of C.P. Pandey that he failed to failed to furnish various information related to the investigation of the case and requested for time. Accordingly, he was again summoned on 17.12.2020. The contention of present applicant that he was pressurized during the interrogation to confess is false ....
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.... utilized Input Tax Credit (Itc) of Rs. 5.59 crores approximately and did not attend the department for the purpose of inquiry. It is informed that applicant has appointed a new C.A. M/s. Agarwal & Agarwal & Company from Surat. The said C.A. firm addressed a letter dated 5th January 2021 contending that they are in the process of study of the case. According to respondent this cannot be a ground for non attendance of the applicant for investigation. It is nothing but an attempt to stall and delay the investigation initiated by CGST Department. 6. Heard learned advocate for applicant at length. By and large his submissions were in tune with the contents of anticipatory bail application. In addition it is submitted on behalf of applicant that applicant has appeared before CGST Department, his statement came to be recorded. He has also provided book of accounts and other electronic data and storage devices to the CGST Department. The maximum punishment atttibuted to offences u/s. 132 of GST Act is only imprisonment of five years apart from fine. The entire case is based on documentary evidence for which custodial interrogation of applicant is unwarranted. All the offences under GST....