TaxTMI 
TaxTMI 
2022 (3) TMI 548
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.....01 of 2022, on the file of the respondent police, seeks bail. 2. The magnitude of the loss to Government revenue as alleged to Rs. 5,16,66,620/-. The remand application of the Deputy Commissioner (State Taxes), Inspection - II, Intelligence Wing Chennai/complainant indicates that the petitioner herein is the Proprietor of Tvl. Golden Traders engaged in bill trading activities and passing on Input Tax credit to various companies fraudulently and on the date of filing the complaint, the loss of revenue to the Government is assessed as Rs. 4,78,47,505/-. In the complaint, it is stated that without any stocks worth mentioning in a place business premises having 10*10 (100sq.ft), the petitioner created document as if he is transacting severa....
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....ccused persons as per Section 69(2) of the TNGST Act 2017, which was not communicated to the accused. In any event, the petitioner being in bail for about 60 days is entitled for bail since custodial interrogation already over and his deterioration in prison not more required. 4. In the counter filed by the respondent would submit that the complaint was raised after proper inspection of the petitioner's premises and collection of records. The petitioner was given adequate opportunity and he appeared before the authority on 24.08.2021 and produced certain document which lacks authenticity and thereafter, when he again summoned for production of document, he failed to produce the document though he appeared on 08.12.2021. His sworn stateme....
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....he State due to the tax credit evasion being detailed out in the counter elaborately. It is further stated that the investigation not yet completed to identify the other fake floated by the petitioner. Therefore, the investigation has entered very crucial stage, if the petitioner is granted bail, it will cause hindrance to the investigation and he may even tamper the evidence. Section 132 of Tamil Nadu Goods and Services Tax Act, 2017 Punishment for certain offences:- "132. (1) Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences] namely:- (a) supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Ac....
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....asons to believe are in contravention of any provisions of this Act or the rules made thereunder; (j) tampers with or destroys any material evidence or documents; (k) fails to supply any information which he is required to supply under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or (l) attempts to commit, or abets the commission of any of the offences mentioned in clauses (a) to (k) of this section, shall be punishable- (i) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilized or the amount of refund wrongly ....
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.... of the Court, be for a term not less than six months. (4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under this Act, except the offences referred to in sub-section (5) shall be non-cognizable and bailable. (5) The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) and punishable under clause (i) of that sub- section shall be cognizable and non-bailable.(Emphasis added) (6) A person shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner. Explanation.- For the purposes of this section, the term- "tax" shall include the amount of tax evaded or the amount of input....