TaxTMI 
TaxTMI 
2022 (4) TMI 813
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...., which is duly registered with the GST Department. That the company, inter-alia, is engaged into the business of providing services of Event Management, Marketing Services including Digital Marketing and also engaged in supply of merchandise goods. It is stated that the said company is/was regularly filing their statutory returns and discharge in their liability in terms of the GST Act. It is submitted that on 23.03.2022, the officers of the GST department along with a team of Anti-Evasion, Noida conducted search and seizure of the operations at the premises of the said company and seized various documents and electronic records. It is stated that pursuant thereto, applicants/accused were summoned under Section 70 of the CGST A....
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....ent case pertains predominantly to the documents which have been filed in due course, and shall also be submitted as and when required by the department, if any. It is stated that no custodial interrogation of the applicants is required and therefore no purpose would be served by sending them to judicial custody. It is also stated that the applicants belongs to respectable families, involved into various business dealings and are responsible/respectable tax payers of the nation; that they are law abiding citizens and are permanent residents and that there is no likelihood of their fleeing from justice or not being available for trial. It is stated that there are no allegations of tampering with the evidence or hindering the investi....
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....e principal place of business was found non-operational and simultaneously raids on the premises of two more suppliers namely M/s. Dux Enterprises & M/s. Elbee Marketing were also conducted and their proprietors have also admitted that they had only issued invoices without providing any goods or services. It is further submitted that M/s. Colors Palette Pvt. Ltd. has been found to be reflected as defaulter taxpayers in several departmental reports; that out of 100 supplier firms of this company, about 37 supplier firms were found cancelled suo moto or cancelled on tax payer application or suspended. It is stated that the summons have been issued to the proprietors/directors of the remaining supplier companies at their principal place ....
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....une of Rs. 70 crores at best as per its own claim of the department, and reading the facts, in the light of the judgment of C. Pradeep (supra) & the recent judgment of Tarun Jain (supra), it is hereby directed that in the event of arrest, both the applicants namely Danish Sharma & Naveen Chauhan be released on their furnishing personal bonds in the sum of Rs. 1 lakh with two local sureties of the like amount each, subject to the following terms and conditions: i) that the applicants shall not try to hamper the investigation or tamper with the evidence; ii) that applicants shall not directly or indirectly, make any inducement, threat or promise to the complainant or any person / witness of the prosecution;. iii) th....