2023 (2) TMI 586

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....he aforesaid FIR was registered on the complaint made by Rajesh Kumar Yadav, Excise and Taxation Officer, alleging therein that an information was received from the office of Excise and Taxation Commissioner, Panchkula regarding involvement of M/s A.S. Enterprises, Flat No. 68, ECWS Ground Floor Sector 81, Faridabad, having GSTIN 06BWTPA 3969EIZA, in utilizing bogus Input Tax Credit (ITC) through fake documents. On physical verification of the business premises of the abovesaid firm and registration certificate uploaded by the taxpayer on the GST Portal, it was found that the taxpayer had not done any business at the address provided in the registration certificate. The firm was floated on the papers only. During investigation it was fou....

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....he petitioner had no knowledge about the working of the said firm. The alleged tax evasion of Rs.2,05,79,076/- is less than Rs.5,00,00,000/-, therefore, the offence is bailable but officials of GST Department in order to harass the petitioner had given a false complaint. The petitioner is in custody since 29.09.2022. Nothing has to be recovered from him. The trial is likely to take a long time. No useful purpose will be served by further detention of the petitioner in custody. Therefore, the petitioner may be released on regular bail. On the other hand learned State counsel has opposed the prayer of the petitioner by filing reply by way of an affidavit dated 12.12.2022 of Sh. Satya Pal, Assistant Commissioner of Police (Central), Faridab....

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....tion 120-B IPC was also added. During investigation, statements of Ankit and Rahul have been recorded. In their statements, they both stated that the petitioner had taken photocopies of their Aadhaar Cards and PAN Cards to get them a good job. When the petitioner failed to do so, they demanded back their documents from the petitioner but he did not return the same. Later on, they came to know that the petitioner had floated bogus firms in their names by misusing their documents without their consent and knowledge and committed fraud as aforesaid to the Government Exchequer. From the above factual position, it can safely be presumed that the petitioner in connivance with his co-accused-Ashok, had actively participated in making bogus f....