2020 (11) TMI 1031

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....lice Station- Central Good and Services Tax, Raipur, C.G. for offence punishable under Sections 132(1)(C) of C.G.S.T. Act, 2017. 2. It is submitted by Mr. Vivek Tankha, learned Senior Advocate for the applicant, that applicant is a partner in M/s. Adhiraj Cements, which is in business of trading and manufacturing of cement. The applicant has been arrested on 12.09.2020 by Goods and Services Tax Department. It is further submitted that Director General of G.S.T. Intelligence took cognizance in the matter, against the concern of this applicant and a raid was conducted in the premises of the applicants' concern on 10.08.2020. All the relevant documents present in the premises were seized. Another Agency, which is a preventive authority un....

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....he same for the purpose of making payment of the tax. It has been found in the investigation that the applicant's concern had been dealing with the company styled as M/s United Ispat, which was found to be a fake organization, therefore, all the transactions with respect to that fake concern are also false for the purpose of evading tax. The respondent has authority to make investigation which is separate as compared to the investigation which is going on, on the basis of the raid conducted by D.G.G.I. 6. Although, it is submitted by the applicant side that the case is compoundable but so far the applicant side has not made any offer for compounding the offences. It is a case in which there is allegation that the applicant has evaded t....