TaxTMI 
TaxTMI 
2023 (3) TMI 1060
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....by provisions of Section 6(2)(b) of CGST Act, as multiple actions had been initiated by different agencies under the CGST. Relevant portion of the said order is quoted for ease of reference: Having considered the submissions and taking note of all the facts and circumstances, it is matter of record as is reflected from the documents annexed with bail applications of accused applicants that the firm M/s Hindustan Papers Machinery Industries firstly received summons from Sr. Intelligence Officers of Gurgaon Zonal Unit of DGGI as is reflected from summons dated 02.11.2021 and summons dated 19.10.2022 in respect of alleged availing of ITC as one enquiry/investigation was initiated. Similarly same firm i.e. M/s Hindustan Papers Machiner....
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....ted the action for alleged availing of ITC whereas the firm was registered under State of UP for the purpose of GST. Thereafter State GST unit started the action and thereafter present proceedings have been initiated by Delhi Zonal Unit of DGGI. I find that such action is against the spirit of CGST Act. 4. It is claimed that when the first bail application was moved on behalf of the present applicant/accused, he was in JC and the factual narration pertaining to issuance of such summons to the present accused/applicant from Gurugram and U.P. unit on the dates 02.11.2021, 19.10.2022, 03.06.2022, 13.06.2022, 04.07.2022 and 27.07.2022 respectively, could not be raised in the said bail application. 5. In these circumstances, the first bail....
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.... 9. Unfortunately, this court is unable to appreciate a submission based on something not reflected in the ordersheet and this court would not want proceed on the basis that such a submission was made before the court but ignored by the court. Suffice, it is to notice that in the written reply, no such information was given by the Department. A perusal of the record reveals that the claim of the applicant/accused based on Section 6(2)(b) has been affirmed by the Department only in the additional affidavit filed by it on the direction of the court in the second bail application and the relevant portion of the affidavit is as follows: In the present case the first action was initiated on 02.11.2021 by DGGI, Gurugram Zonal unit under....
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....t was only an employee of theirs. The relevant portion of the stand of the Department as contained in the earlier reply is as follows: 4. That, it is submitted the applicant, Partner in M/s Shankar Trading Company tendered his 03.02.2023/04.02.2023 and his custodial statement dated statement dated 06.02.2023 wherein he stated that he is working on behest of Shri Rajiv Chawla and his wife; that he never supplied any goods to M/s Hindustan Paper Machinery Industries; that he always supplied GST invoices to M/s Hindustan Paper Machinery Industries without actual supply of goods; that in the greed of commission, he was handling the transport of copper scrap which Shri Rajiv Chawla was procuring from open market from some agents; that h....
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....nsactions like sale and purchase, payments, etc., of both the firms From the above discussions and the investigation held so far, it clearly appears that Shri Rajiv Chawla and Smt. Shipra Chawla are trying to fraud the exchequer and trying to hamper the investigation. The investigation was initiated only on 03.02.2023 and various aspect of investigation like analysis of money trail, investigation against other relevant persons and collection of various documentary evidences is still under progress. 13. Therefore, even on merits the case of the present applicant/accused is stronger and he deserves to be granted bail both on ground of parity as well as on merits. 14. That leaves me with the additional submission raised by the Ld. Counse....