TaxTMI 
TaxTMI 
2021 (10) TMI 365
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....iamonds under the name 'Shreeji Jewellers' and the business is registered under the Central Goods and Service Tax Act, as well. He received and supplied goods against tax paid invoices. However, on 3/2/2021 the respondent No. 1 and his officers conducted raid at his office and residence and several cheque books, invoices and other documents were taken into custody. A panchanama was also prepared. Various inquiries were made with him. Thereafter he was taken to the office of the respondent No. 1 and was detained there for more than 30 hours. He was also manhandled and subjected to cruelty by the officers. His signatures were obtained on statements without explaining their contents to him. He, therefore, retracted from the same. Duri....
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....liers all of them were found to be nonexistent. The applicant has availed the input tax credit of Rs. 12.99 Crores against the supply of goods to the said 12 suppliers. There are still number of suppliers to be actually verified. The applicant if not arrested is bound to tamper with the evidence concerning those remaining suppliers. The act of the applicant has caused direct loss to the State Exchequer. The offence is quite serious and further interrogation is still to be made. For that arrest of the accused is necessary. Hence it prayed for rejection of the application. 4] Perused record. Heard parties. 5] Learned counsel for the applicant placed reliance on the judgments Jayachandran Alloys (P) Ltd. Versus Superintendent of GST & C. EX.....
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....ection 132 of CGST Act, 2017 have no co-relation to assessment. Issue of invoices or bills without supply of goods and the availing of ITC by using such invoices or bills, are made offences under clauses (b) and (c) of subsection (1) of Section 132 of the CGST Act. The prosecution for these offences do not depend upon the completion of assessment. Therefore, the argument that there cannot be an arrest even before adjudication or assessment, does not appeal to us." Honourable The Apex Court has also dismissed the petition challenging the said judgment. 7] Even our Honourable High Court in case of Ashish Jain Versus Union of India and ors (Writ Petition No. 3804 of 2019) refused to grant any relief to a similarly placed applicant in v....