TaxTMI 
TaxTMI 
2023 (5) TMI 1185
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....022-23, arising out of Case File No: DGGI/INT/INTL/1387/2022, under Section 132(1)(a) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act, 2017') registered by the Department of D.G.G.I., Ghaziabad Unit, Ghaziabad. 3. As per prosecution case, a search was conducted on 11.11.2022 at the factory premises of M/s Vivek International (hereinafter referred to as 'firm') located at Plot No.81, Sector 59, Pragati Vihar, Industrial Area, Faridabad, Haryana. A search was also conducted at the residence of applicant Vivek Mishra on 11.11.2022. It is alleged that during search some incriminating records such as handwritten sales slips, dispatch registers of unaccounted sales, sales invoices, e-way bills were recovered and ....
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....es which is being supplied and transfers by way of sale. The firm is engaged in purchase of raw materials and sale of finished product strictly in accordance with the provisions of the Act, 2017. The applicant was not involved directly in the sale and purchase of raw material on behalf of the firm. 6. It is further submitted that the officers of Department had erred in calculating the GST on the basis of record seized during search to the effect that the sale of finished products by the firm for the period July, 2017 to September, 2017 was to the tune of Rs.66.11 Crore whereas the taxable value of the sale shown by the firm in its return was only Rs.12.97 Crore. 7. It is further submitted that the investigation by the Department was compl....
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.... that if top brass of a running concern is arrested, there are all possibilities of closure of unit which results into unemployment and wastage of precious natural resources." 9. This Court on relying the judgment of Akhil Krishan Maggu (supra) had granted anticipatory bail in Criminal Misc. Anticipatory Bail Application No.4116 of 2020. The relevant paragraph 9 is reproduced herein below:- "9. Relying upon the judgement of the Punjab and Haryana High Court, in the case of Akhil Krishan Maggu (supra), this Court finds that the applicant has no prior criminal antecedents brought on record. His implication can be made under cognizable and non-bailable offences u/s 132 (5) of the C.G.S.T. Act, if the allegations are found to be correct. The....
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....plicant is in jail since 8.12.2022. The applicant undertakes that he will co-operate with the investigation/trial and if he is released on bail, he will not misuse the liberty of bail. 11. On the other hand, Sri Dhananjay Awasthi, learned counsel appearing for the opposite parties has submitted that search of firm was conducted and the house of applicant was also searched and handwritten sales slips, dispatch registers of unaccounted sales were recovered and Panchnama was prepared by the search team. From the documents/records recovered from the premises of firm and residence of applicant, it was found that the firm has suppressed the actual sales in their monthly GSTR-3B returns. In the scrutiny of document it reveals that the total sale ....
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....reas his mother Smt. Anusuiya Mishra is the proprietor of the firm. No charge-sheet or complaint has been filed by the Department against Smt. Anusuiya Mishra. The investigation of the Department was completed and there is no evidence or material that the applicant had not co-operated with the investigation or tampering the evidence or witnesses. The investigation was completed and charge-sheet/complaint has already been filed and there is no chance of tampering of evidence or influence of witnesses. The maximum punishment under Section 132(1)(a) of the Act, 2017 is five years which is triable by Magistrate. There is no criminal history of the applicant. The applicant is having fixed place of residence and there is no chance of his abscondi....