TaxTMI 
TaxTMI 
TaxTMI 
2022 (9) TMI 1203
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....d the record. 3. Learned counsel for the applicant would argue that as soon as the applicant was summoned under Section 70 of the Act, he approached this Court and he was provided interim protection. Pursuant to the directions of the Court, the applicant appeared before the authorities under the Act. He fully cooperated and still the applicant is ready and willing to cooperate with the investigation. It is also submitted that the applicant also produced approximately one thousand papers with the authorities. Learned counsel for the applicant raised following points also in his submission:- (i) The respondent no.2 is also investigating with regard to a Prima and Company, which does not belong to the applicant. The applicant has nothing to....
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....elligence (DGGI), [2021] 132 Taxmann.com 299 (Delhi). Reference has been made to a few paragraphs to argue that in such cases, custodial interrogation is neither warranted nor provided for by the statute. In fact, in this case, in Para 55, the Hon'ble Delhi High Court observed, "Custodial interrogation in the instant matter is neither warranted nor provided for by the statute." 6. On the other hand, learned counsel for the respondent no.2 would submit that under a planned manner, the applicant evaded payment of tax. It is submitted that the respondent no.2 was investigating matters relating to a Surendra Singh. It was revealed that prior to COVID-19 pandemic, his about 90% of the tax liabilities were settled through cash ledger, but during....
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...., these firms had shown outward sale of iron, plywood etc. to firms registered in States such as Maharashtra and Punjab. On examination of the movement of goods from the generated E-way Bills and the RFID related Vehicle reports on the E-way Bill MIS System, it was found that either the toll plazas have not been crossed or the vehicle was crossing toll plazas in another State. In addition, it was found that certain vehicles entered in the E-way bill for movement of goods were either carrying goods far more than their capacity or were two-wheeler and three-wheeler vehicles. Hence, it was inferred that fake invoices have been issued to avail and utilize the benefit of ITC and there is no actual movement of goods. Therefore, these firms were....
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.... as illustrated by the Hon'ble Supreme Court in the case of Siddharam Sitlingappa Mhetre vs. State of Maharashtra and others, (2011)1 SCC 694. In Para 112 of the judgment, the Hon'ble Supreme Court observed as hereunder:- "112. The following factors and parameters can be taken into consideration while dealing with the anticipatory bail: (i) The nature and gravity of the accusation and the exact role of the accused must be properly comprehended before arrest is made; (ii) The antecedents of the applicant including the fact as to whether the accused has previously undergone imprisonment on conviction by a court in respect of any cognizable offence; (iii) The possibility of the applicant to flee from justice; (iv) The possibility of ....
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....l." 12. These facts have further been taken into consideration by the Hon'ble Supreme Court in the case of Sushila Aggarwal and others Vs. State (NCT of Delhi) and another, 2020 SCC OnLine SC 98. 13. During enquiry, the questions, which were put to the applicant and the answers have been placed for perusal by the learned counsel for the respondent no.2. The applicant was asked as to how is it possible that in a vehicle, which has a load bearing capacity of 1550 Kg, 22750 Kg goods were transported? There was no satisfactory reply to it. With regard to the location of certain vehicles, the applicant was asked and his answers were evasive in that count also. 14. Learned counsel for the respondent no.2 would submit that the liability, which ....