TaxTMI 
TaxTMI 
TaxTMI 
2021 (11) TMI 353
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....he main cases which are fixed for 27.08.2021. For the reasons stated in the applications, the same are allowed. Let the main cases be preponed and taken up today itself. Main cases Prayer in these petitions is for grant of anticipatory bail to petitioner Gurbax Lal @ Happy Nagpal in two complaint cases titled as Inspector (Prevention) of CGST Commissionerate, Ludhiana vs. Sandeep Kumar Puri as well as Inspector (Prevention) of CGST Commissionerate, Ludhiana vs. Rajinder Singh, both filed under Clauses (b), (c) & (1) of Sub Section 1 of Section 132 of the CGST Act, 2017. Learned counsel for the petitioner submits that the Superintendent (Preventive) of Central Goods and Service Tax Commissionerate, Ludhiana conducted a search in the hous....
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.... Singh and Sandeep Kumar Puri are carried out by Yashpal Mehta's firm and since an engagement ceremony of the daughter of the petitioner was performed with the son of Yashpal Mehta on 11.01.2018, which, however, was later on recalled, Yashpal Mehta became enimical towards petitioner and is bent upon to spoil the reputation of the petitioner in society. Learned counsel further submits that it is a case where custodial investigation is not required as the petitioner is ready to cooperate in the investigation and hand over all the documents as required by the investigating agency. Reply, filed on behalf of respondent No.2-Inspector (Prevention) of CGST Commissionerate, Ludhiana, is on record, in which, the common grounds taken against th....
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....sued are detailed in the reply. It is stated that as many as 14 firms were found in respect of blank cheques. It is also submitted that petitioner is holding Credit/Debit Cards of 11 Banks and on search of E-way bill portal, one entity named M/s Nagpal Enterprises is found, wherein the credentials of the proprietor have been mentioned as Gurbax Lal Nagpal and it is also been found from E-way bill portal that three entities are registered on the mobile number of Sandeep Kumar Puri, which are M/s Sai Enterprises, M/s Sai Traders and M/s Balaji International. The details of the entities controlled and operated by the petitioner are also given in the reply. It is further stated that as many as 31 firms, as per table No. 1 in reply, were identi....
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....t their licences were already cancelled. It is further stated in reply that as per investigation, registration of most of the firms was found vague or incomplete and 11 firms were found to be non-traceable as some of the firms were found to be closed. Learned counsel for respondent No. 2-complainant submits that modus operandi of the petitioner along with co-accused was that by operating the aforesaid false entities; by showing fake inward supply; by showing business with some entities which were either fake or their licences were already cancelled or closed; the petitioner has taken the benefit of crores of rupees by creating fake bills of about Rs. 425 crore and by passing on the ITC to the tune of Rs. 478 crore. Learned counsel for re....