2024 (1) TMI 810

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.... the instant FIR, was a complaint dated 20.06.2019, as made by one Sunil Dhull, Proper Officer-cum-Excise Taxation Officer (State Tax), Panipat. Therefore, it is deemed imperative to extract the relevant portion of the said complaint, which is extracted hereinafter:- "....To, The Station House Officer, Police Station, Chandni Bagh Panipat No. 2564/ETO (Ward-11) dated 20-06-19, Subject- Complaint for registering FIR against Sh. S Viji S/o Sh. Kandaswamy, H. No. 212, IInd Floor, Sec-06, Panipat, Proprietor of M/s Global Metal Industries, GSTIN-06ASWPV4034BIZJ. Memo: On the subject cited above, it is intimated that Sh. S. Viji S/o Sh. Kandaswamy, H. No. 212, IInd Floor, Sec-06, Panipat has got himself registered under the CGST/HGST Act, 2017....

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....rned dealer is as under:- Name of the firm- M/s Global Metal GSTIN06ASWPV4034BIZJ Number of Invoices Issued-07 Taxable Value- 2677448/- Tax Involved- 481940/- In view of the facts narrated above, it is requested that FIR against Sh. S Viji S/o Sh. Kandaswamy, H. No. 212, IInd Floor, Sec- 06, Panipat has got himself registered under the CGST/HGST Act, 2017 in the name of M/s Global Metal Industries, GSTIN- 06ASWPV4034BIZJ. H. No. 212, IInd Floor, Sec-06, Panipat (taxable person) and others may be registered for offences under section 420, 467, 468, 471 IPC or as seems appropriate to your goodself and computer/Electronic devices used for the same may be traced out and appropriate action as per law may be taken...." 3. The complaint extracte....

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....ed by the Deputy Superintendent, District Prison, Panipat. Though he has not contested the above made factual submissions of the learned counsel for the petitioner, however, he has opposed the grant of bail to the petitioner, on the ground, that the status report dated 28.02.2023, as furnished on affidavit of Pardeep Kumar, HPS, Dy. Superintendent of Police, Panipat, clearly reveals the culpability of the present petitioner. He submits that the petitioner has caused huge loss to the State Exchequer by taking advantage of the loopholes in the taxation system of the State. The paragraphs of the status report (supra), as emphasized by the learned State counsel, are extracted hereinafter:- "(3)(ii)(a). That the firm M/s Global Metal Industrie....

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.... was not exist at the spot and the entire amount of his above fake firms was transferred by the petitioner in an account No. 10170001082048 maintained with Bandhan Bank Faridabad opened in the name of petitioner wherein and a transaction of Crores was found in the said account without any movement of goods." ANALYSIS 6. This Court has heard the submissions made by the learned counsels for the parties, however, at this stage, without considering or evincing any opinion upon the culpability of the petitioner, this Court is of the considered opinion that the instant petition is amenable for being allowed. 7. The reason for forming the above inference emanates from the factum that:- (i) the custody certificate (supra) reveals that the pet....