2022 (6) TMI 355

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..... CGST-BWD-NS PHARMA registered with the respondent No.1 for the offence U/s.132 of Central Goods and Services Act(hereinafter referred to as CGST Act). 2. As per case of the respondent, applicant is a proprietor of M/s.N.S. Pharma Chem and M/s. Neon Pharma Chem. Both the companies are registered in the name of the applicant. Applicant has availed fake Input Tax Credit(in short ITC) of Rs.7,24,46,238/- from the firm namely M/s.N.S. Pharma Chem and Rs.3,10,36,424/- from the firm namely M/s. Neon Pharma Chem, in all availed fake ITC of Rs.10,34,82,662/- without any valid document and movement of the goods in violation of Section 16 of CGST Act. As per statement of transports and other verification of illegible ITC as per E-Way bill portal,....

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....r, activities of those firms are carried out by them. And they have committed offence under CGST Act and availed more than Rs.300 Crores as fake ITC. Those 17 firms include these two firms. Those pleadings were taken by the respondent on the basis of investigations carried out by them. These investigations also support case of the applicant that applicant has not actually availed ITC, but offence was committed by those Mewani. Applicant is arrested on 09/03/2022. Since then, he is behind bars. As per case of the applicant and as per case of the respondent, applicant is not beneficiary of the ITC. Role assigned to the applicant is at the most is of abetor. As per Section 132(L)(i) r/w. Section 132(4)(5), offence of abettor is bailable offenc....