2022 (8) TMI 1171

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....Online Retail, belonging to the accused-applicant, and they have formed a fake/bogus chain and have been using the same for passing on Input Tax Credit. During the course of investigation, when the GST portal of the company of the accused-applicant was scrutinized, it was revealed that large quantity of goods had been exported which seems false and dubious. As such, an enquiry was initiated in respect of the company of the accused-applicant and search was conducted at the premises of the company of the accused-applicant and it was found that no capital goods/trading goods were found there. Thereafter, the accused-applicant was summoned on 06.05.2022, wherein the accused-applicant has admitted his involvement in the present crime besides oth....

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....ll the transactions are genuine and legitimate. All the invoices raised by the applicant-accused are original and only against the delivery and supply of goods from various supplier of the proprietorship of the accused-applicant. It has been further argued that the accused-applicant has obtained all the required registration under law, which is applicable to the business of the applicant-accused. It has been further argued that on the basis of the details provided in the GST returns, the proprietorship of accused-applicant has been availing Input Tax Credit with the approval and proper assessment by the officers of the respondent authority. It has been further argued that all the documentary evidence are already in the custody of respondent....

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.... (ix) Amit Beriwal Versus Sate of Odisha, 2020 SCC OnLin Ori. 546; (x) Shailesh Rajpal Versus Commissioner, 2019 SCC ONLine MP 6396; (xi) Saurab Bajoria Versus Union of India 2022 58 GSTL 20 Gau. (xii) Arvind Kjmar Munka Versus Union of India 2020 34 GSTL 29 and (xiii) Vikas Goal Versus Dy. Dir.DGGI, 2019 28 GSTL 590. 8. As per prosecution version, the accused-applicant is involved in availing and utilizing wrongful input tax credit on the basis of signed, unsigned invoices. They have also got obtained the invoices from the non-functional/non-existent firms. On the basis of said invoices, they have caused huge loss to the State Exchequer to the extent of Rs. 5,64,79,334/-. 9. As such, it is a case....