TaxTMI 
TaxTMI 
2022 (9) TMI 933
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....wallets supplied to NADFA Trading FZE by 14 firms in Delhi were found to be belts and wallets of very poor quality and as per the Chartered Engineer report were of Rs.31.95 lakhs instead of Rs.23.21 core, which were declared by 14 firms to claim excess duties of drawback and reward under RoDTEP Scheme/refund of accumulated input tax credit. Accused Mohd. Sabahuddin was found to be the point of contact for M/s. NADFA Trading FZE and looks after all the activities right from handing over packing list, invoices to CHA, procuring and bringing goods into spice Jet FTWZ, subsequent export to US, UAE, etc. and assisting in operational activities relating to consignment of NADFA. It is stated that all the 14 firms were found non-existent and detail....
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....stigation as and when directed by the Investigating Agency, etc. and further it was mentioned in the order that for breach of any condition, department may approach the court for cancellation of bail. It is stated that accused had violated the abovesaid two conditions out of 06 conditions imposed by the Court while granting bail. It is stated that accused was issued summons dated 04.03.2022 to appear before SIO on 11.03.2022. However, accused did not appear on 11.03.2022 and vide e-mail dated 13.03.2022 informed that 15.03.2022 was the last date of filing of ITR and his IT returns were pending and requested to grant date of 16.03.2022 to appear before SIO. Accordingly, another summon dated 14.03.2022 were issued for accused to appear on 17.....
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....d U/Sec.439(2) of Cr.P.C. and this Court has no jurisdiction to entertain this application. It is stated that accused is one of the Director of M/s Zam Zam Exim Pvt. Ltd. And SGST authorities of Uttar Pradesh have jurisdiction and CGST North Commensurate cannot question accused regarding his firm ZAM ZAM Exim Pvt. Ltd. It is stated that at the time of grant of bail department has filed reply stating that two firms registered in the name of accused are not involved in the present case, so now present application is not maintainable and accused cannot be questioned regarding his said two firms. It is stated that the documents sought from the accused already available online. It is stated that the huge amount of refund at department level....
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....d. That presence of accused is necessary in the ongoing investigation. That the Delhi based suppliers of M/s Zam Zam Exim Pvt. Ltd. had received supplies from the same firms appearing in the supply chain of 20 L-O firms and 8 of the said common supplier firms falling under the jurisdiction of CGST, Delhi Commissionerates have been found non-existent at their respective principal place of business. Being a common beneficiary of common supplier firms, accused, Director of M/s Zam Zam Exim Pvt. Ltd. is required to be examined in respect of supplies made by CGST, Delhi, North based entities to the 6 L-O exporting firms which have supplied to M/s Zarn Zam Exim Pvt. Ltd. and simultaneously he is also required to be examined. Regarding supplied ma....