TaxTMI 
TaxTMI 
2021 (12) TMI 947
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....ent choose to file reply to the bail application and accordingly a detailed reply to the same has been filed by opposing the grounds taken in the application and it is prayed that applicant/accused is not entitled to bail and his bail application be disposed off as dismissed. 3. The copy of the reply to the bail application u/s 439 Cr.P.C filed by the department was supplied to the learned counsel for the applicant/ accused. 4. On completion of the pleadings, arguments were advanced by both the learned counsel for the parties. 5. On behalf of the applicant/accused, it is argued that earlier first bail application filed before the court of learned CMM, PHC, New Delhi has been rejected vide order dated 27.10.2021 by the learned CMM a....
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....M/s Vibe Tradex, M/s Blue Water Expotrade India Pvt Ltd and M/s Prime Mark Exportrade Pvt Ltd, which are alleged to be fake firms, and has not claimed any wrongful ITC and from the documentary evidence, it is clear that the applicant has claimed and taken legitimate ITC which is evident from the bank statements, e-way bills, shipping bills and BRC's of the companies of the applicant/accused and has not violated the provisions of CGST Act, 2017. 9. Learned counsel further argued that applicant had exported certain goods in accordance with law under the provisions of the Customs Act, 1962, the goods were allowed to be exported without any delay, there was no discrepancy and goods were being cleared from the customs for export on proper ver....
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.... the absence of the accused to provide them proper medicine, food and shelter etc. It is, thus prayed that he be admitted to regular bail. 13. On the other hand, the bail application is vehemently opposed by the learned Special PP for the State submitting that so far as question of designation of the police officials and department persons qua powers and duties are concerned viz a viz same are subjudiced before the Hon'ble Supreme Court and no stay has been granted by the Apex Court in respect of the proceedings conducted by the officials of the department, and further to that he has nothing more to say on the said aspect. 14. Admitting, the fact that company of the accused is not a fake, nor to say it is non existent firm but it is s....
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....ers. 16. It was further submitted that on the basis of GSTR returns filed by the suppliers viz M/s Tirpuati Overseas & M/s TTPL, it was found that they have purported to supply goods to M/s Prime Mark Exportrade Private Limited and M/s Blue Water Exportrade India Private Limited also, and the applicant was found to be one of the Director in M/s Prime Mark Expotrade Private Limited and was previously a Director in M/s Blue Water Exportrade India Private Limited ; that in his statement before the department recorded on 11.10.2021, applicant admitted that he had purchased M/s Blue Water Expotrade India Private Limited from Sh. Gyan Chand Gupta in December, 2019 and sold it to his brother Sh. Chaman Goel in October 2020 ; that he was the Pro....
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....d summons issued to the the said directors including the brother of the applicant Mr. Chaman Lal are absconding and evading the process of law. The firms are also found to be non existed at the address mentioned therein. It is submitted that investigation is at initial stage ; raids are being conducted by the department officials on different locations to apprehend the other accused persons and if the bail is granted at this stage there is every likelihood of the applicant influenced or threated the witness and also tampering with the evidence of the case It is, thus, prayed that application be disposed off as dismissed. 21. Heard and record perused. 22. Taking note of the fact that the allegations against the applicant/accused are se....