TaxTMI 
TaxTMI 
2021 (11) TMI 589
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....1, this Court declined the pre-arrest bail to the Applicant. Whereafter, Applicant moved this application in the changed circumstances and in support of the application, relied on a letter dated 13th August, 2021 addressed by the Deputy Commissioner, GST, Belapur. 4. Thus upon perusing the letter dated 13th August, 2021, which offers and clarifies first letter dated 28th July, 2021, the State was directed, not to take any coercive steps against the Applicant. Back ground facts:- 5 Briefly stated, the prosecution case is that Mahendra R. Parmar (Complainant) is owner of M/s. Esjaypee Mercantile Global Pvt. Ltd., This company does the trading in dry-fruits and spices on, wholesale basis in Agricultural Produce Market Committee. One S....
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....rn and, therefore, the amount of ITC available must match with tax details disclosed in Form GSTR-2B regularly along with GSTR 2A. Complainant case is that though he had delivered the goods to Sarfaraz at the instance of the Applicant, he did not receive the payment. Therefore, he issued a notice to the Applicant and co-accused Sarfaraz. Applicant replied the notice and denied receipt of goods. After which, on a complaint, the crime in question was registered on 8th May, 2021 against the Applicant and Sarfaraz for cheating. When first bail application was heard, this Court to ascertain the allegation of delivery of cloves, verified the statement of warehouse keeper - Mishra; Driver of truck who had delivered the clove bags. Thus statement o....
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....supply details get captured and auto-populated in GSTR 2A returns of M/s. M. A. Agro and M/s. Bansal Traders." (emphasis supplied) Relying on the statement of Mishra, Drivers and letter from CGST, this Court had denied pre-arrest bail to the Applicant since offence of cheating was, prima facie, made out against the Applicant. 7. Application in hand (2nd bail application) was moved on the ground that the Applicant had not claimed Input Tax Credit and a letter dated 1st September, 2020 issued by the office of Commissioner (GST) was issued mistakenly. Applicant, therefore, largely relied on letter dated 13th August, 2021 which, according to him, offers clarification or clarifies first letter dated 1st September, 2020. To appreciate th....
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....evidence to substantiate their claim with regard to non-availment of ITC on the afore said invoices and since these invoices were reflected in their GSTR-2A the report was prepared based on that." (emphasis supplied) 8. Mr. Kadam, therefore, argues that Applicant had neither claimed Input Tax Credit nor there is other material on record to even suggest that 300 clove bags were delivered to Sarfaraz at the instance of Applicant. Mr. Kadam argued that godown of Sarfaraz is situated within the limits of Market Committee but corresponding details of entry of trucks in the market yard on the alleged date of deliver of cloves were not found. Mr. Kadam y relied on extract produced by Market Committee to contend that two trucks had not entere....
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....(which I have reproduced above). By this letter, GST Authority has certified that Applicant - M/s. Bansal Traders had availed Input Tax Credit of CGST of Rs. 1,76,705/- and SGST of Rs. 1,76,705/- against Invoice Nos. 106 and 107 dated 2nd March, 2020 and 5th March, 2020 respectively issued by M/s. Esjaypee Mercantile Global Pvt. Ltd., (Complainant). However, it is surprising that in the subsequent communication dated 13th August, 2021, the GST Authority opined that M/s. Bansal Traders has not availed ITC against these Invoices during the period March 2020 to October 2020 as was evident from GSTR 3B return filed by M/s. Bansal Traders and GSTR-9 Annual Return filed on 5th February, 2021. If at all, GSTR 3B and GSTR 9 was filed on 5th Februar....