TaxTMI 
TaxTMI 
2024 (8) TMI 1388
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.... relief as prayed for. It is his submission that the Petitioner has not approached this Court with clean hands and with appropriate disclosures. If that be the case, this Court would not entertain any frivolous and bogus pleas. The Respondent Revenue would be required to be granted an opportunity to place on record reply so that further appropriate orders can be passed after hearing the parties. 2. Let reply affidavit be filed within one week from today. Copy of the same be furnished to the Advocate for the Petitioner well in advance. 3. Stand over to 3rd October, 2023. 2 In the affidavit in reply filed through one Shrivastav Singh affirmed on 29th September 2023 on behalf of respondent nos. 1 and 2, paragraphs 12, 14 to 20 read as under : 12. A letter dated 10.01.2023 was received from Shri Chotu Lal inter-alia stating that he was carrying on business of trading of crypto-currencies which was done digitally and there was no restriction over the same; that the trading in crypto-currency did not fall within the purview of GST in any manner. Hereto annexed and marked as Ex "E" is the copy of letter dated 10.01.2023. The answering Respondent vide letter 2....
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....livery to Shri Chotu Lal, M/s Wisemax Enterprises, SH- 42/UB, Sai Krupa Mall, Opp. Raliway Station, LT Road, Dahisar West, Mumbai. However, no such firm or/and person was found to be operating from the above said address. The proceedings were recorded under Panchnama dated 01.06.2023. Further, upon telephonic verification the shop owner confirmed that the said shop was vacant since Sh. Veerpal Singh Banjara vacated the shop in around August, 2022. Hereto annexed and marked as an Ex "I" is the copy of Panchnama dated 01.06.2023. 17. I say that the Petitioner had not joined the investigation with the Department. A team of officers from CGST Delhi North was deputed to visit the residential premises of Shri Chotu Lal in Chhatarpura, Baran, Rajasthan alongwith team of local CGST officers of CGST Kota. A team of CGST officers of CGST Kota and CGST Delhi North visited the residential premises of Shri Chotu Lal at village Chhatarpura, Baran, Rajasthan on 29.05.2023. The Proceeding of visit were recorded under Panchnama dated 29.05.2023. Hereto annexed and marked as an Ex "J" is the copy of Panchnama dated 29.05.2023. 18. The Statement of Shri Chotu Lal under Section 70 of....
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....ation with regard to matching of signature(s) on the said documents. Forensic Expert in its Examination Report(s) dated 22.06.2023 furnished report to the effect that the signatures on Statement dated 29.05.2023 and Bank Account Opening Form were of the same person. Whereas the signature (s) on letter dated 10.01.2023 vide which objection under Rule 159 (5) were filed and Verification Form (part of Writ Petition No.5796 of 2023/Page No.43 of the said Writ) were not matching with the signatures of Shri Chotu Lal. Hereto annexed and marked as an Ex "K" is the copy of letter dated 10.01.2023. 20. The Statement dated 29.05.2023 of Shri Chotu Lal and Forensic Examination Report(s) dated 22.06.2023 strengthens the suspicion that M/s Wisemax Enterprises is a dummy/shell company and its bank account is a benami account, not being run/operated/controlled by the purported Proprietor (Shri Chotu Lal) in whose name firm and bank account has been opened. Even the repeated Writ(s) are being filed before the Hon'ble Bombay High Court to deliberately put obstacles in the ongoing investigations and to mask the actual beneficiaries of the account without proving the bonafide of business....
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....rns. Therefore, another letter dated 3rd February 2023 was issued to petitioner recording his non appearance for personal hearing and in view of his non appearance or any communication from his side, no further action would be taken on his representation. Copy of the communication is also annexed to the affidavit in reply. Still there is not even a denial by petitioner to any of these allegations. That would only lead to a conclusion that petitioner has suppressed these facts in the petition filed. Moreover, in the affidavit in rejoinder, petitioner has stated that some officers of GST appeared on 29th May 2023 and after making oral inquiries harassed and abused him and his signatures were obtained on a prepared statement without explaining the contents of the same. It is stated that petitioner has signed only because he was threatened that he would be arrested if he failed to sign. Even these facts have been suppressed in the petition. If what petitioner states was true, he would have infact recorded the events soon after 29th May 2023 or atleast would have stated so in the petition which has been affirmed on 9th June 2023. 5. Further, we may note that in the cause title of ....
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....is carrying on business at the address mentioned in cause title which is at Dahisar, Mumbai. This contradiction coupled with what is stated by respondents in their reply on petitioner being non-genuine goes on to indicate that petitioner is playing fraud not only on the Revenue but also on this Court and, therefore, we are not inclined to exercise our discretionary jurisdiction in the present matter. 7. In the circumstances, in our view, this is not a case where we should exercise our jurisdiction under Article 226 of the Constitution of India. 8. Petition dismissed. 9. The whole thing appears to be a fraud and the Authorities are directed to seriously investigate everybody involved in filing of this petition as well as Writ Petition No. 5318 of 2022, Writ Petition No.11252 of 2022 and Writ Petition No.5796 of 2023 to arrive at the truth behind the whole fraud and take necessary legal action against all involved including for aiding and abetting forgery, fraud etc. 10. Petitioner shall also pay a sum of Rs.5 lakhs as costs to respondent no.2 by way of cheque drawn in favour of advocate for respondent no.2 and this amount shall be paid within 30 days from today. =====....