2021 (10) TMI 133

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....) (b) and (c) of the Central Goods and Service Tax Act, 2017 (for short 'the CGST Act'). Briefly stated, the allegations against the petitioner, relevant for disposal of the present petition are that M/s Nikita Industries Pvt. Ltd., Sonepat is a manufacturer of Pure Lead Ingots and is registered with the GST Department. The petitioner is the Director in-charge of the said manufacturing Company and is thereby responsible for the conduct of the business of the same. M/s Nikita Industries Pvt. Ltd. was alleged of having availed a hefty amount of Input Tax Credit on the basis of invoices issued by their suppliers, without any actual movement of goods. The said suppliers constitute 31 firms, as have been named in the present complaint. ....

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....d be made liable to pay tax with penalty only after the said pre-condition of adjudication of tax liability was fulfilled. The argument to the effect that there is contravention of Section 69 of the CGST Act was also taken into consideration. Learned Senior counsel for the petitioner had also argued that the search of the factory premises had been started on 27.03.2018 and the petitioner had consistently co-operated and subsequently on 07.12.2020, he was arrested and that the complaint had already been filed before the learned Judicial Magistrate Ist Class, Patiala and, thus, the custodial interrogation of the petitioner was not required and even the investigation was complete against the petitioner. The argument that the petitioner did not....

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....ead of infection of Covid-19, the petitioner is ordered to be released on interim regular bail till the next date of hearing on furnishing of personal and surety bonds to the satisfaction of the concerned trial Court/Chief Judicial Magistrate/Duty Magistrate. 37. However, interim bail is granted to the petitioner subject to the conditions (i) that the petitioner shall furnish bank guarantee for amount of Rs. 1 crore to the concerned authority for payment of tax liability as undertaken; (ii) that the petitioner shall not leave the country without permission of the trial Court; and (iii) that the petitioner shall give an undertaking that the petitioner/M/s Nikita Industries Pvt. Ltd. shall not alienate immovable properties owned by him/the....

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....ed by Sh. Neeraj Prasad, Additional Director, Directorate General of Goods and Service Tax Intelligence, Rohtak. The said affidavit is taken on record. It is further submitted that as far as registration of FIR is concerned, since the CGST Act is a complete Act in itself, thus, the procedure as mentioned under the CGST Act is being followed and applied even with respect to criminal offences committed. On the aspect of assessment of tax liability and recovery of the determined tax liability from the present petitioner, it has been stated that the notice under Section 74 of the CGST Act has already been issued on 16.04.2021. Even with respect to the other aspects the steps taken have been detailed in the affidavit that has been filed. This Co....