TaxTMI 
TaxTMI 
2021 (12) TMI 1184
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....ed senior counsel for the petitioner, Mr. P.A.S. Pati, learned G. A. - II as well as Mr. Ravi Prakash, learned Spl.P.P. for the State. The petitioner is an accused in connection with Chaibasa Sadar P.S. Case No. 21 of 2019. It has been alleged that the premises of M/s. Balaji Enterprises was inspected by the informant but it was not found and in the registration certificate the permanent addres....
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....person in any situation. It has further been alleged that the petitioner had given the aforesaid office to Rakesh Kumar Garg proprietor of M/s. Tirupati Enterprises and the petitioner had deposited online fee of Rs. 100/- for registration of VAT and GST of the firm through Bank of India account held in the name of the petitioner. On verification, it was revealed that TIN No. 20941207878 and GSTIN ....
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....at different places. Learned senior counsel has referred to Sections 72 and 73 of the Jharkhand Goods and services Tax Act, 2017 and has stated that the mandate laid down in the said provisions have not been followed. It has further been argued while referring to the judgment passed by the Hon'ble Madras High Court in Writ Petition No. 5501 of 2019 and WMP No. 6251 of 2019 that the power to p....
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....er and has referred to a comparative chart depicted in Paragraph - 8 of the counter affidavit while highlighting the modus operandi of the petitioner in causing loss to the State exchequer. It has been submitted that the petitioner is the master mind of the entire fraudulent exercise. Mr. Pati, further submits that the petitioner is also an accused in Chaibasa Sadar P. S. Case No. 20 of 2019 whic....