TaxTMI 
TaxTMI 
2025 (4) TMI 1370
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt. Copy supplied. 3. Ld. counsel for applicant/ accused submitted that applicant/ accused has its business place in Gandhi Nagar Delhi in the name of Vardhman Garments and applicant/ accused's firm is registered under CGST at Delhi where he is filing due GST returns and discharging GST liabilities. Applicant/ accused is depositing GST from time to time to the Government exchequer. Applicant/ accused has duly complied with the summons by presenting himself before the Department and has fully cooperated in the investigation and narrated the true facts within his knowledge. Last summon dated 21.02.2025 directed the applicant/ accused to appear before the Department's office on 25.02.2025 and in compliance thereto, he duly appeared before t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Court of Punjab & Haryana", "Tarun Jain Vs. Directorate General of GST Intelligence, Bail Appln. 3771/2021 passed by Hon'ble High Court of Delhi", "Sanjay Chandra Vs. CBI, AIR 2012 SC 830", "Arnesh Kumar Vs. State of Bihar, (2014) 8 SCC 273" and "Satender Kumar Antil Vs. CBI, (2022) 10 SCC 51". 7. Ld. Sr. Standing counsel for Department strongly opposed the bail application arguing that allegations in the present case are very serious in nature. Applicant/ accused alongwith his accomplices made supply of online money gaming to Indian customers through various online money gaming platforms including www.satguru777.com, www.satguruexch.com, http://Lordexch.com, https://tiger365.me and www.satguru247.com. On these platforms, the Indian cust....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rd party app (Portal) and OTP for logging in third party app (Portal) were received on the mobile phone of applicant/ accused. Data has also been received from third party app (Portal) which shows that mobile phone number pertaining to applicant/ accused as the registered mobile number to make login on 'Portal'. 10. It is further submitted that statements of said mule bank accounts have been obtained and it is found that Rs. 202.77 Crore approximately has been received by applicant/ accused and his accomplices as deposits in these bank accounts in lieu of supply of online money gaming to Indian customers. Therefore, it appears that applicant/ accused and his accomplices made supply of online money gaming to the Indian recipients through ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... present case is at crucial stage and after arrest of applicant/ accused investigation progressed considerably. If applicant/ accused is released on bail at this stage it will prejudice the investigation.There are two sets of incriminating material which has been found against the applicant/ accused, one is the statement of various persons and another is Whatsapp chat and other material which was extracted from his mobile phone. 13. Ld. Sr. Standing counsel for Department has placed reliance upon the judgments passed by Hon'ble Supreme Court of India titled as "Y. S. Jaganmohan Reddy Vs. CBI, Crl. Appeal No.730/2013", "Manik Madhukar Sarve & Ors. Vs. Vitthal Damuji Meher @ Ors, 2024 INSC 636" and "State of Gujarat Vs. Mohanlal Jitamalji ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that statement of applicant/ accused u/s 70 of CGST Act is recorded wherein he admitted supply of online money gaming to Indian customers, their receipt of deposits in mule bank accounts from Indian customers of online money gaming, failure to obtain GST registration for supply of online money gaming, failure to issue invoice for supply of online money gaming and failure to pay appropriate GST on supply of online money gaming. Statement of various other persons who provided mule bank accounts to applicant/ accused and his accomplices have also been recorded which reveal as to how these persons provided mule bank accounts to applicant/ accused and his accomplices for undertaking transactions in relation to their supply of online money gaming....