2023 (7) TMI 1380

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.... of the Central Goods & Services Tax Act, 2017. Submissions of learned counsel appearing for the accusedpetitioner are that the petitioner has falsely been implicated in this case only on the basis of statements of the accused, namely Nikunj Singhal & Lakshay Agarwal, who stated that the fake invoices were obtained from the petitioner & from Amit Jain and they are also managing their cash by way of these fake invoices without supplying of the goods. Nothing has been recovered from the petitioner and initially, he was not even named as an accused. The investigation in the main case is over in respect to the other accused-persons, namely Nikunj Singhal & Lakshya Agarwal, the criminal complaint has already been filed against them and they hav....

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....l Leave to Appeal (CRL) No.8128/2022 dt.12.12.2022 SC, (ii) Sumit Dutta Vs. Union of India, SB CRLMB No.5371/2021 dt.20.04.2021 RHCB Jaipur and (iii) Mohammed Yunus Vs. State of Rajasthan, SB CRLMB No.15702/2019 dt.16.12.2019 RHC. Heard learned counsel appearing for the accused-petitioner as well as learned Senior Standing Counsel appearing for the CGST Department/respondent. Perused the material made available on record as well as the judgments cited herein-above by learned counsel for both the parties. Initially, the present petitioner was never named as an accused. The petitioner has been implicated in this case only on the statements of accused, namely Nikunj Singhal & Lakshya Agarwal. The petitioner is behind the bars since 17.03....