2024 (12) TMI 134

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....25, registered at Police Station - Central GSTand Central Excise Raipur, District-Raipur, (CG) for the offence punishable under Sections 132 (1) (B) and 132 (1) (c) of the Central Goods and Services Tax Act, 2017. 2. As per the story of the prosecution, it is alleged that an intelligence was received that a person named Badal Gour i.e. present applicant was engaged and operative a web of 06 fake firms and he was the master mind in operating and managing this fake firms, on 31.07.2024 a summon was issued to applicant to tender oral evidence on which he gave his evidence on 05.08.2024 which was recorded U/s 70 of CGST Act 2017. He was confronted with the statement of Rahul Bhatija, Pranjal Mishra Proprietor of Mishra Trading Company, Anil ....

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....plicant submits that the applicant is innocent and he has been falsely implicated in this case. He further submits that the CGST have intentionally suppressed that one another person, namely, Ishan Gupta is being prosecuted by the DGGI in respect of the same firms for which the CGST is prosecuting the present applicant in this case. It is pertinent to mention here that 05 out of 06 firms namely, (1) M/s Jai Krishna Engineering (GSTIN 22AOPPK7982L1Z7) (2) M/s Mishra Trading Company (GSTIN 22GJJPM3392H1Z0) (3) M/s Shri Ram Enterprises (GSTIN 22HCFPD1357D1Z6) (4) M/s Shri Ram Traders (GSTIN 22BSQPT8324R1ZQ) and (5) M/s Agrawal Sales (GSTIN 22EKCPA5562D1ZR). All having there respective different Proprietor's for which there is allegation ag....