2022 (8) TMI 274

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ishra with Ms. Sangeeta Yadav for R.No.2. P.C. : Apprehending arrest in connection with the Summons dated 28th February, 2022 and 15th March, 2022 issued under Section 70 of the Central Goods and Services Tax Act, 2017 ('C.G.S.T. Act' for short), applicant had preferred Anticipatory Bail Application before the Sessions Court at Nashik, with Ajjimullah Naim Choudhary and Hafijullah Ajjimullah....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th the firms responded to the summons but did not produce documents in support of the claim of ITC. However, in the statement, they disclosed that applicant herein manages the business of both the firms and he would be in a position to substantiate the claim of the ITC. In view of the statements, summons was issued to the applicant on 21st October, 2021 to appear on 27th October, 2021 for giving o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was found that 19 major suppliers have passed total ITC of Rs.15,87,88,831/- during the month of September, 2021 to December, 2021 to M/s. Hira Steel out of which Goods and Services Tax Identification Number (GSTIN) 10 suppliers were either suspended or suo-motu cancelled. Similarly, other 23 suppliers have passed total ITC of Rs.10,43,92,824/- during the months of September, 2021 to December, 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e master-mind in fraudulently availing ITC, by floating bogus entities through his near relatives. It is so evident from the statements of Ajjimullah Naim Choudhary , Hafijullah Ajjimullah Choudhary and Mr. Akash Kisan Limbole. Proprietor of M/s. Maharashtra Steel Traders and M/s. Hira Steel have been arrested. 4. In consideration of the facts of the case and the amount of the ITC, fraudulently....