TaxTMI 
TaxTMI 
2024 (8) TMI 901
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....tered on the complaint of one Pardeep Kumar Singla - State Tax Officer, Fatehgarh Sahib, which reads as under :- ".....An account was freezed by the Indian Bank, Partap Chowk Ludhiana on suspicion of ingenuine transactions and manager of the bank contacted State Goods and Service Tax Department for initiating proceedings under GST Act as bank account was opened on strength of GST Registration Certificate issued against PAN-BGPPS4292E. Investigation was conducted and it was found that Deepak Sharma s/o Surinder Pal Sharma resident of House No. 431, Surjit Nagar, Sector 10-A, Mandi Gobindgarh, Fatehgarh Sahib GSTIN 03BGPPS4292E1Z5, Trade Name GS Industries, Legal name Deepak Sharma Address of Principal place of Business Shop No 3, Dadheri R....
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....ession of facts. Taxpayer neither deposited the tax nor submitted any reply. This order u/s of the Act ibid was passed by the adjudicating authority on 13.06:2023 and a demand of Rs. 11.75 crore was created. Details of which is mentioned below: Tax 3,65,23076. Interest 4,45,00,116. Penalty 3,65,23076. Total demand 11,75,46,268. On further verification against PAN of Deepak Sharma, it came to light that there is one more firm registered on given PAN, details of which is as under :- GSTIN 03BGPPS4292E2Z4, Trade Name: Shri Salasar Balaji Industry, Legal name Deepak Sharma, Address of Principal Place of Business 1, Office No 108, BRM Tower, Miller Ganj, Ludhiana, PAN BGPPS4292E, phone no. 8146032375, Email :- [email protected], Date o....
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....Sharma s/o Sh. Surinder Pal Sharma has contravened the provisions of Indian Penal Code with an intention to defraud the Government Exchequer. It is requested to kindly take the action against the said person as per law." 3. Learned counsel for the petitioner has argued that the allegations regarding wrong claim of Input Tax Credit (for brevity - ITC) by the petitioner are per se false. The petitioner made genuine purchases/supplies from the firms, which were duly registered with GST Department but the selling dealers/suppliers allegedly did not pay goods and service tax, charged from the petitioner, to the Government. The petitioner had no control over the selling firms/ suppliers and did not have any means to know whether those firms dep....
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....count with the bank and submitted fake GST Certificate in the name of his alleged firm M/s Salasar Balaji Industry. However, there is no allegation by any one including the complainant that there is any sale or purchase involving goods and service tax liability was done. The Court has also been apprised that the Challan in the present case has been submitted and there is nothing in the Challan that there is any tax evasion by using the said bank account. The said bank account was not used for taking any money from anyone or for making any sale/purchase involving GST liability. So, the petitioner be released on bail during pendency of the trial. 5. On the other hand, learned State counsel, accompanied by Pardeep Kumar Singla - State Tax Off....
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....ay of ITC, but that tax amount was not deposited by the firms, which supplied the goods. The Deputy Commissioner State Taxes, Ludhiana Division, Ludhiana has already passed the order dated 13.06.2023 (Annexure P-3), as per provisions of Section 74 of CGST Act, for recovery of amount of taxes, penalty and interest. The petitioner has already filed an appeal against the said order, which is still pending. 8. As per provisions of Section 132 of the CGST Act, if a person fraudulently obtains refund, then he is liable to be prosecuted under Section 132 of the CGST Act. Such prosecution can only be launched with the previous sanction of the Commissioner as per Section 132 (6) of the CGST Act. Since it is a special Act, so, it is debatable whethe....
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.... long time. 12. Accordingly, without commenting upon the merits of the case, the present petition is allowed and the petitioner is directed to be released on regular bail, on his furnishing bail bonds/surety bonds in the sum of Rs.10,00,000/- (Rupees Ten Lakhs), with one surety of the like amount, to the satisfaction of learned Trial Court/Duty Magistrate concerned. The petitioner shall also abide by the following conditions :- 1. The petitioner shall surrender his passport and shall not leave the country without the prior permission of the Trial Court. 2. The petitioner shall give his mobile number to the Trial Court and get the same registered, on which SMS shall be received from the CIS and shall not change his mobile number during....