2022 (9) TMI 607

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.... Police Station Bilhaur, District Kanpur Nagar during pendency of the trial in the Court below. 3. The aforesaid case has been registered on the basis of an F.I.R. lodged by the Deputy Commissioner, Tax against "Firm M/s S.V. Enterprise, Nasirapura, Tehsil and Block Bilhaur, Kanpur Nagar" alleging that the applicant is the proprietor of the aforesaid firm and he has caused loss of revenue by claiming wrong input tax credit and the firm has issued tax invoices without actual outward supply of any material, which violates the provisions of Central and State Goods and Service Tax Act, 2017. It is alleged that the trader has claimed wrong input tax credit of Rs. 109.71 lakh. It is alleged that the aforesaid conduct of the trader violates the p....

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....re. He has placed reliance on the judgment in Dataram Singh Vs. State of U.P. and another reported in (2018)3 SCC 22 and Sanjay Chandra Vs. Central Bureau of Investigation, (2012) 1 SCC 40. He has placed reliance on a decision of this Court in Criminal Misc. Bail Application No. 21536 of 2022 (Shri Roopak Vashishth Vs. Union of India and another) decided on 29.07.2022 wherein this Court has granted bail to a person accused of evasion of GST by claiming wrong input tax credit amounting to Rs. 6,09,85,989/- without supply of any goods. 9. His submission is that the allegation against the applicant is evasion of tax amounting to Rs. 109.71 lakh and, therefore, the present case falls under Section 132 (i) (iii) as per which a maximum punishmen....