TaxTMI 
TaxTMI 
2021 (11) TMI 642
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....se of prosecution is as follows:- (i) On the basis of intelligence, the office of Central Goods and Service Tax ('CGST' for short) and Central Excise initiated investigation against a firm involved in trading of pharmaceutical products. Verification of the suppliers of the firm was done, which revealed that some firms being fictitious/dummy/non genuine. During investigation of such fictitious firms, substantial evidence was collected. Statements of persons involved in chain of fake ITC and on the basis financial transactions were gathered, which revealed active role of Naitik Paresh Mawani in business transactions of fictitious firms. Summons dated 30th July 2021 was issued to him; (ii) The applicants did not respond. M/s.....
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.... business of the firm; (iv) There are three firms registered using her family members' documents, however, all the three firms are operated and managed by Paresh Mawani and Naitik Paresh Mawani; (v) From GST registration of Unique Pharma Chem, it is seen that its registered mobile number is 9372964449 and e-mail ID is [email protected]. On data analysis it was found that email was used in GST registration of M/s.Global Pharma Chem and applicant Naitik Mawani is the proprietor and mobile number was used by himself, which was confirmed by him in his statement dated 13th August 2021. Further, on the basis of data analysis, 15 firms suspected to be non-genuine were traced that share the common mobile number or common e-....
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....d Mr.Vinod Pandhari Gaikwad, proprietor of M/s.Life Care Pharma, since last six months. In the statement dated 1st July 2021 he stated that he had visited the office of Respondent no.1 regarding revocation of cancellation of GST registration of M/s.Life Care Pharma on request of Mr.Vinod Pandhari Gaikwad; (ix) The statement of Paresh Mawani was recorded and he accepted that business activities of four firms out of fifteen firms are looked after by him with the assistance of Naitik Mawani. 2. The applicants preferred application for anticipatory bail before the Court of Sessions, which has been rejected by order dated 16th September 2021. 3. Learned advocate for applicants submitted that the applicants are willing to co....
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....s and surmises. Section 132 of the Act provides that each transaction offending any of the provisions of Section 132, would be an office. The basic criteria for determining whether an offence is cognizable of non-cognizable, bailable or non-bailable, is only the amount of disputed tax alleged to have been evaded or utilized as input tax credit. Sections 73 and 74 of the Act provides the manner in which tax is to be determined, which is possible by issuing show cause notice and adjudication. The applicants have co-operated with investigation. Learned counsel for applicants has relied upon decision in the case of Prasad Purshottam Mantri Vs. Union of India (2019 {29} G.S.T.L. 647 {Bom}) and Hanumanthappa Pathrera Lakshmana Vs. State, Senior I....
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....f the applicants have stated that these applicants have asked him for GST related work. The family of applicants have huge banking transactions with dummy firms. 5. I have perused the documents on record. There is sufficient evidence showing involvement of applicants. Their custodial interrogation is necessary. The decisions relied upon by the advocate for applicants are not applicable to the applicants. The statement of Alpa Mehta indicate that accounts were opened in her name and in the name of her son by the applicants. They have obtained their personal documents. Three firms were registered using the name of Smt.Mehta. 15 firms suspected to be non genuine were traced. All the 15 firms were registered by using mobile number or e-mail ....