TaxTMI 
TaxTMI 
2024 (9) TMI 234
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.... respondent was admitted on bail. 2. It is the case of the prosecution that the respondent and the co-accused Rajesh Jindal were involved in generation of fake invoices by dummy entities, which they had floated by luring poor people into becoming proprietors of such bogus firms, and passing on the undue advantage of Input Tax Credit to various companies/ firms without actual supply of goods. It was alleged that the accused persons had faked fictitious sales of more than Rs.200 crores and they had evaded tax of Rs.27,54,45,679/. The respondent was arrested along with co-accused Rajesh Jindal on 31.07.2018. 3. The respondent was granted bail on 20.08.2018, by the learned CMM, on furnishing a personal bond in the sum of Rs.1,00,000/- with on....
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....o be forwarded to a Magistrate having such jurisdiction : Provided that - (a) the Magistrate may authorise the detention of the accused person, otherwise than in the custody of the police, beyond the period of fifteen days, if he is satisfied that adequate grounds exist for doing so, but no Magistrate shall authorise the detention of the accused person in custody under this paragraph for a total period exceeding, (i) ninety days, where the investigation relates to an offence punishable with death, imprisonment for life or imprisonment for a term of not less than ten years; (ii) sixty days, where the investigation relates to any other offence, and, on the expiry of the said period of ninety days, or sixty days, as the case may be....
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....of the CrPC was taken up for hearing and the respondent had already spent sixty days in custody. 10. On being pointedly asked, as to the status of the complaint, the learned Senior Standing Counsel for the petitioner department states that the same has still not been filed. 11. It appears that in the initial stages, serious allegations were made regarding tax evasion of a huge amount of money and the respondent having employed unscrupulous means to pass on the undue advantage of the Input Tax Credit generated by bogus entities on the basis of fictitious invoices and sales to various companies. However, it is peculiar that no complaint has still been filed till date. It is unclear as to why the petitioner department has been contesting the....