2023 (6) TMI 627

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocate with Mr.Harsh Choudhary, Mr.Ishaan Jain, Advocates For the Respondent : Mr.Harpreet Singh, Sr.Standing Counsel For the Petitioner : Mr.Saurav Agrawal, Advocate with Mr.Ashish Tiwari, Mr.Anurag Tiwari and Mr.Sahib Patel, Advocates For the Respondent : Mr.Harpreet Singh, Sr.Standing Counsel. ORDER 1. By these petitions, the petitioners have sought regular bail in the investiga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Panel (HSN 8541) and also as receiving Job Work Services (HSN 9988) attracting GST @ 28%, 5% and 18% respectively, showing purchases mainly from three entities including M/s. Urja. On verification, it was found that though Urja was showing itself as receiving these goods from various firms, however, the said firms were found non-existent at their registered premises. Further, suppliers in the sup....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... availing of the ITC or the evasion if any was done by the company. After elaborate arguments, this Court, for the reasons that the petitioners were in custody for 70 days; complaint qua them had already been filed by the respondent hence, their custodial interrogation was no more required; and the evidence being documentary in nature, directed the petitioners to be released on interim bail on the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been filed and cognizance thereon has been taken, he has instructions not to object for confirmation of the order dated 30th September 2021, leaving the issues of law raised in the petitions and during the course of arguments, open for decision in another appropriate petition(s) at a later stage. 5. Considering the facts mentioned in the order dated 30th September 2021 and the fact that the pet....