2023 (5) TMI 560

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2023 (5) TMI 560

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....yer associated with the informant of the present case, who is also a practising lawyer, sent the eight firms to the applicant for providing legal aid and G.S.T. Thereafter, on his advice, services of one Sanjay Yadav was taken, who misused the user I.D. and password of the applicant and raised fabricated input tax credit. Learned counsel for the applicant further submits that detail investigation was conducted by the Investigating Officer, but the only evidence found is of payment of Rs.1,12,000/- in the account of wife of the applicant by co-accused Sanjay Yadav, which is discussed in Parcha no.44. It is vehemently submits that except the aforesaid transaction, there is no evidence that applicant obtained any monitory benefit from the firms as well as in false tax claim. It is also submitted that during the course of investigation, statement of main accused, Sanjay Yadav was recorded by the Investigating Officer, in which, he categorically stated that he was a Data Entry Operator and he was actively associated with one Chartered Accountant, namely, Pradeep Kumar and he had done all alleged mischief related to the input tax credit alongwith said Pradeep Kumar. The applicant was als....

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....ned by some expert team consisting of expert Police Officials, Cyber Expert, Audit Experts and Law Expert related to the G.S.T. Learned A.A.G. further submits that it is undisputed that on the basis of false documents, input tax credit amounting to Rs.601.26 crore was obtained by the accused persons out of which against 49 firms, which are registered in the State of U.P., input tax credit was raised about 182 crore. Considering the rival submissions of learned counsel for applicant, learned A.A.G, learned counsel for the complainant and going through the material available on record, contents of F.I.R., other relevant documents, gravity of offence as well as facts and circumstances of the case, it is evident that during the course of investigation Rs.1.12 lakh is found in the account of wife of the applicant by the main accused, Sanjay Yadav. It is also evident that said Sanjay Yadav, has already been enlarged on bail. In such circumstances, I am of the view that the applicant is entitled to be released on bail. Let applicant - Mohd. Rashid Siddiqui - be released on bail in aforesaid Case Crime, on his furnishing personal bond of Rs.1,00,000/- and two reliable sureties of Rs.....

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.... Services Tax, out of which, 49 firms registered in Uttar Pradesh claimed input tax credit of amounting Rs.182 crore and till now, only Rs.66 lakh has been recovered by G.S.T. Official. This Court is of the view that a Special Investigation Team be constituted consisting of Police Official/Investigating Officer, Goods and Service Tax Expert, Audit Expert and Cyber Expert for further investigation in the matter. Additional Chief Secretary, Department of Home, Director General of Police as well as Director General of S.I.T, Lucknow are directed to pass necessary directions in relation to the investigation of all the cases in which input tax credit is involved on the basis of forged documents. List this case for further order in the month of July, 2023. Additional Chief Secretary, Department of Home, Govt. of U.P. is directed to file affidavit of compliance by the next date. Senior Registrar of this Court is directed to communicate this order to Additional Chief Secretary, Department of Home, Govt. of U.P., Lucknow and Director, S.I.T., U.P., Lucknow for necessary compliance forthwith. The presence of Mr. Dhirendra Pratap Singh, Additional Commissioner, G.S.T., Luckn....

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2023 (5) TMI 560