2023 (3) TMI 1063

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(e)(f) of CGST Act, 2017, registered at Police Station Sadar, Gurugram. Reply on behalf of Central Goods and Services Tax (CGST) Commissionerate, Gurugram, through Rajesh Shrivastava, Superintendent, Anti Evasion, CGST, Gurugram, has been filed, which is ordered to be taken on record. A report of officers of Anti Evasion, CGST revealed that some non-existent, bogus and non-operational firms namely M/s Barista Fashion, M/s Alexa Impecs Solutions, M/s Global Solar Solution and M/s EL Bella Export were accumulating very high amount of fraudulent Input Tax Credit (hereinafter called 'ITC'), on the basis of bogus purchase invoices from nonexistent and fraudulent firms and further showing sale invoices at lower tax rate and claiming....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 10.10.2022 by a Co-ordinate Bench of this Court in CRM-M-28562-2022 and CRM-M-29703-2022. In support of his contentions, learned counsel for the petitioner has placed reliance on Sanjay Chandra versus CBI reported as 2011(4) RCR(Criminal) 898, State of Bihar Vs. Amit Kumar @ Bacha Rai reported as 2017(3) RCR (Criminal) 690 and Satender Kumar Antil versus CBI and others - SLP (Crl) 5191 of 2021 - decided on 11.07.2022. On the other hand, learned State counsel, while opposing the prayer made by learned counsel for the petitioner, has submitted that the complaint has already been filed against the petitioner. During the course of investigation, it was observed that two Chartered Accountants namely Sunil Mahlawat and Gaurav Dhir were fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that shown E-way bills were bogus and created by someone using their vehicle number. It was further revealed that the petitioner was a habitual offender. In other case, on completion of investigation by DRI, the petitioner was served with a Show Cause Notice dated 29.06.2022 by Air Cargo Export, New Delhi, wherein he was accused of manipulating the facts. It was revealed that the petitioner used to appear in the bank on different identity i.e. some other fictitious name. His name was Rahul Sharma in front of the Branch Manager, Laxmi Vilash Bank, Ashok Vihar, New Delhi. The petitioner along with one Gurmeet Singh was active in recruiting persons on monthly payment basis and using recruited person's identity in opening company/firm, with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rant of bail pending trial on stringent conditions in order to ally the apprehension expressed by CBI. In the case of Satender Kumar Antil (supra), Hon'ble Supreme Court issued guidelines for investigating agencies and the Courts. Insofar as the judgment relied upon by learned counsel for the respondent in case of Remendu Chattopadhyay (supra) is concerned, the order of grant of interim bail was set aside as the investigation was going on. In case Nimmagadda Prasad (supra), it was informed to the Court by the CBI that short custody for six months was required to complete the investigation under Section 173(8) Cr.P.C. and bail was not granted. A further direction was issued to complete investigation preferably within four months. In Y.S. ....