TaxTMI 
TaxTMI 
2022 (6) TMI 963
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....Goods and Service Tax Act (GGST Act), 2017 and Section 70 (1) of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the 'CGST Act') . 4. Learned Senior Advocate would submit that the summons dated 01.08.2021 inter alia required the applicant to remain present and furnish documents and records mentioned in the schedule to the notice with regard to an inquiry against one M/s Gurukrupa Traders and the company of the applicant being M/s Lucky Steel. Learned Senior Advocate would submit that the present applicant since he was not in town, could not remain present before the officer concerned and whereas the applicant had written a letter dated 02.08.2021 seeking a date after 15-20 days and also to submit relevant details of documents required by the officer concerned. Learned Senior Advocate would submit that the said communication was replied by another letter of the department i.e. the office of the Deputy Commissioner of State Tax ( Enforcement), Division (1), Ahmedabad calling upon the applicant to remain present on 17.08.2021. It is stated that the applicant had provided vide his communication dated 16.08.2021 documents relating to M/s Lucky Steel and whereas....
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....tatement the name of the present applicant had cropped up, have now been listed as accused. Learned Senior Advocate would submit that merely on the basis of statement of accused, the present applicant ought not to have been attempted to be arrested. 5.2 Learned Senior Advocate would submit that as such the present applicant is ready and willing to co-operate with the investigation and subject to protection granted by this Court, the applicant is ready and willing to appear before the authority concerned, on any date, as may be directed by this Court. Thus submitting learned Senior Advocate has requested this Court to grant anticipatory bail to the present applicant. 6. On the other hand, this application is vehemently opposed by the learned Public Prosecutor Mr. Mitesh Amin appearing with learned Additional Public Prosecutor Mr. Ronak Raval on behalf of the respondent - State. 6.1 Learned Public Prosecutor Mr. Amin would submit that the department had received certain material against one M/s Madhav Copper Limited and whereas upon detailed investigation, it was found that the said entity, had shown fake purchases to the tune of Rs. 762.66 Crores from 36 fictitious entities and t....
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....een countenanced by learned Co-ordinate Bench more particularly relying upon decision of the Honble Apex Court. 8. Learned Public Prosecutor would submit that the decision of learned Co-ordinate Bench had been assailed by the applicant therein before the Hon'ble Apex Court and whereas the Hon'ble Apex Court had declined to interfere. 9. Having regard to the same learned Public Prosecutor would submit that in case of a co-accused more particularly where the present applicant is stated to be the mastermind of the entire scam then the learned Co-ordinate Bench has refused to interfere and such order having been upheld by the Hon'ble Apex Court, this Court may not interfere and exercise discretion in favour of the present applicant. 10. Heard learned Advocates for the parties who have not submitted anything further. 11. Having appreciated the submissions of learned Senior Advocates, in the considered opinion of this Court, discretion ought not to be exercised in favour of the present applicant. 12. This Court based upon the submissions of the learned Public Prosecutor more particularly relying upon confidential documents provided to this Court, is of the opinion that the present a....
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....e, the custodial interrogation of the applicants would be required. 31. Now it is the case of learned advocate for the applicants that the applicants have complied with the requirements of GGST Act and the Company has entered into transaction with the firms, which have valid registration numbers at the time of transaction, however subsequently, the said registration has been cancelled with retrospective effect. It is also the contention of learned advocate for the applicants that the sales and purchase transactions were matched and no action was taken by the respondent - department for a particular period and, therefore, the transaction entered into by the Company with the so-called dummy firms can be said to be valid. However, the said submissions are misconceived. There are provisions in the GGST Act that the registration of the firm can be cancelled with retrospective effect. In the present case, during the course of investigation, it has been revealed that at the time of registration of the firm, the concerned persons have provided necessary documents for the purpose of registration, however as per the case of the prosecution, subsequently it was found that without there bein....
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....onths from today, it is open for the petitioner to move the trial court for bail, if he so chooses. If such an application is filed, the same shall be considered on its own merits by the trial Court. The special leave petition is disposed of accordingly." 34. Thus from the aforesaid order, it is clear that though the concerned accused was in jail since 1 year and 8 months, the Hon'ble Supreme Court had not exercised the discretion in favour of the said accused. In the present case, these are the applications filed by the applicants under Section 438 of the Code and, therefore in the facts of the present case, this Court is discretion in not inclined to exercise discretion in favour of to the applicants. 35. Learned advocate for the applicants has placed reliance upon decision rendered by the different High Courts and, has thereafter, it the is contended that various High Courts have enlarged the concerned accused on anticipatory bail in connection with the offences, which are punishable under Section 132 of the GGST Act. However in the facts of the present case, this Court is not inclined to exercise the discretion in favour of the applicants and the aforesaid decisions were ....