TaxTMI 
TaxTMI 
2023 (8) TMI 1219
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....of the case are that Bhupender Nath, Excise and Taxation officer, gave a complaint to Superintendent of Police, Yamuna Nagar for taking legal action against Rayyan s/o Irfan proprietor M/s Boston International, 55-Krishna Colony, Yamuna Nagar GSTIN 06CGIPR7078D122 and others. In the said complaint it was alleged that Rayyan got himself registered under the GST law in the name of M/s Boston International at Yamuna Nagar w.e.f. 16-02-2018. In this regard, inquiry of the firm was conducted and it was found that the dealer had uploaded a rent agreement alongwith an electricity bill of Property No. 55, Krishan Colony, Yamuna Nagar as proof of address of the business premises. During the course of inquiry, the given address was visited by the ETO....
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....t Rayaan, leading to the registration of the present FIR. After registration of the case, the investigation was carried out by SI Bhupinder Singh. Later, as per the order of the DGP, Crime, the investigation of the case was transferred to Crime Branch on 12-03-2019. After receipt of the police file on 18-03-2019, the record from the concerned Excise and Taxation Department was taken into police possession. The statements of Subham Pal ETO and Bhupinder Nath ETO were recorded. During the course of investigation, investigation was conducted regarding the bogus firm M/s Boston International having GSTIN 06CGIPR7078D122. The statement of the owner namely Nar Singh Dass Khetarpal of the house where the above mentioned firm had been shown to e....
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....ere taken into police possession and in this regard, the statement of Amit Gupta, representative of Lotus Machine Pvt. Ltd. Company was recorded. On 11-02-2022, an SIT was formed under the supervision of Amit Dahiya IPS to conduct the investigation of the case. On 04-07-2022, Rayyan of M/s Boston International was joined in the investigation. The said person stated that his documents were taken by Mohsin Tyagi on the pretext of a job. The documents were given to the petitioner and by misusing those documents, the petitioner had formed a bogus firm. Rayyan was found innocent and his statement u/s 161 Cr.P.C. was recorded. On 05-07-2022, Mohsin Tyagi was joined in the investigation and his statement u/s 161 Cr.P.C. was recorded. Mohsin ....
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....ention to get good money, he had opened two firms in the name of Boston International GSTIN 07BYFPS4314F1ZH, Plot No. 119B, ETO Zone No. 5, Ward NO. 62, Peergarhi, Delhi and M/s Om Traders GSTIN 06BYFPS4314F1ZJ at Plot No.141, Shop No. 62, Geeta complex, Rohtak. In the month of February 2018, he had met Mohsin Tyagi and told him that he would get registered the firm in the name of his (Mohsin Tyagi's) relative and he will do work. Thereafter, he got the documents of Rayyan, the relative of Mohsin Tyagi and misused these documents and registered the firm M/s Boston International at Yamuna Nagar in the name of Rayyan and M/s Boston International at Delhi in the name of Rupinder. Thus, it was found that the petitioner had formed bogus firms....
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....tatutory restrictions contained in Special Acts) , in economic offences involving the IPC or Special Acts or cases triable by Magistrates once the investigation is complete, final report/complaint filed and the triple test is satisfied then denial of bail must be the exception rather than the rule. However, this would not prevent the Court from granting bail even prior to the completion of investigation if the facts so warrant." 7. The veracity of the prosecution case shall be adjudicated upon during the course of trial. Admittedly, the case is triable by the Court of a Magistrate. The petitioner is in custody since 21.07.2022 and 22 out of the 33 prosecution witnesses have been examined so far. Therefore, the trial in the present case i....