TaxTMI 
TaxTMI 
2022 (4) TMI 399
X X X X Extracts X X X X
X X X X Extracts X X X X
....orate General of GST Intelligence (DGGI) Pune Zonal Unit. 2] It is submitted by the applicant that he came to be arrested on 05/03/2022 and since 06/03/2022 he is in judicial custody for the above said offences. It is submitted by the applicant that the allegations against him are that he is involved along with the co-accused Sameer Khan, Imran Bahalwan and Ketan Dugad for having availed and passed input tax credit of Rs. 83.72 Crore approximately in a fraudulent manner for M/s. Taj Enterprise, M/s. Siddhi Vinayak Enterprise and M/s. Himalaya Traders. It is submitted that the applicant has nothing to do with the allegations against him and he has no nexus with the alleged offence. The applicant was an employee who worked as an Accountant....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er and thereby stated that M/s. Taj Enterprise (GSTIN 27AGAPV5911F1ZE) Pune, has been involved in generating fake invoices without any supply of goods. The said Unit has discharged its entire GST liability through ineligible input tax credit (ITC) and registration was taken using forged documents. It was also gathered that M/s. Taj Enterprise had received the entire ITC from another nonexistent unit M/s. Siddhi Vinayak Enterprise (GSTIN 27BLWPG6315C1Z1) located in Mumbai which in turn received entire ITC from M/s. Himalaya Traders (GSTIN 24EXGPS9089Q1Z6) located in Gujrat. 4] It is also revealed that most of the entities in the chain are fake and found to be issuing GST invoices without any supply of goods / services. All the transaction....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cant has admitted in his statement that he was the one who was preparing fake invoices as per the instructions of Sameer Khan and Imran Bahalwan. The applicant was an active accomplice and as a consultant he advised Imran Bahalwan and Sameer Khan how to go ahead with fake business. Hence, the bail application may be rejected. 6] Heard respective Ld. Advocate for the applicant-accused and Ld.Spl. Public Prosecutor appearing for the opponent. Perused documents placed on record by the applicant and the prosecution papers provided by the opponent. 7] The Ld. Counsel for the applicant has argued that even as per the case of the prosecution the present applicant is a tax consultant who has acted upon the instructions of the main accu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....m Vs. Directorate of Enforcement AIR 2020 Supreme Court 1699 9] As against this argument the learned APP has submitted that the applicant conspired together with the main accused in raising fake invoices without supply of goods and therefore his role cannot be treated as minor one. Investigation is still going on and he may influence witnesses whose statements are yet to be recorded. The applicant is likely to abscond and likely to repeat similar offences if released on bail. 10] The learned Special P.P. has relied upon the following citations 1] Sanjay Dhingra Vs. Director General of Goods and Services Tax Intelligence, Criminal Misc. M50256 of 2019 decided on 23/01/2020 by Punjab and Hariyana High Court 2] Jagdish ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....igation and earlier inquiry. It does not appear that there is anything to be recovered from the present applicant. It seems that investigation can be carried out without further detention of the applicant. Under such circumstances, the further detention of the applicant-accused is not warranted although the investigation is shown to be still in progress, especially when till this date there are no formal accusations against the applicant in the form of FIR or complaint. 14] The evidence in this case is mostly of documentary nature and also consists of digital record and it is in the custody of GST department and therefore, there does not appear any chances of tampering with the prosecution evidence, if the accused is released on bail. Th....