2025 (5) TMI 793

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t to all just exceptions. Registry to do the needful. CRM-M-20084-2025 Present petition under Section 482 of BNSS has been filed for grant of pre-arrest bail to the petitioner in complaint No.DIN No.202502DNN5000000BP68 under Section 132(1)(b) and 132(1)(c) of Central Goods and Service Tax Act, 2017 (for short 'GST Act') read with provisions of Punjab Goods and Service Tax Act, 2017 (for short 'Punjab GST Act'), registered by Additional Directorate General of GST Intelligence, 51D, Zonal Unit, Sarabha Nagar, Ludhiana. 2. Allegations are that petitioner is proprietor of M/s Kashbhi Accessories Point and he availed Input Tax Credit (for short 'ITC') of Rs. 1.60 Crore through fake GST invoices without any actual receipt or supply of goods/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....recapitulate para Nos. 4 & 5 of preliminary submissions raised by respondent No. 1 and which read as under:- "4. It is submitted that the proprietorship firm of Vansh Jain is involved in availment of ineligible ITC from the following suppliers in the table which are found to by registered by means of fraud, wilful misstatement or suppression of facts and have passed on ineligible input tax credit to M/s Kashbhi Accessories Point as tabulated below: In-eligible ITC availment by M/s Kashbhi Accessories Point (03CFDPJ7189F1ZF): Sr.No. GSTIN Trade Name ITC passed on Reasons for Cancellation/Remarks 1 03AAICV2738D1ZK VOICETELE SOLUTIONS PRIVATE LIMITED 29,08,705 RP has contravened the provision of the act and rules 2 03GEVPK1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ement or suppression of fact 13 03EMDPR1169C1ZC J S ENTERPRISES 1,99,870 Section 29 (2) (e)-registration obtained by means of fraud, wilful misstatement or suppression of fact 14 03EEOPR4688B1Z6 JAI DURGA TRADERS 1,83,060 The taxpayer was found non-existent at declared PPOB. 15 03ALIPP5942R1ZF S.T. ENTERPRISES 15,65,668 Section 29 (2) (e)-registration obtained by means of fraud, wilful misstatement or suppression of facts 16 03HHLPM6518Q1ZL SD ENTERPRISES 6,00,846 Discrepancies found during physical verification. 17 03AJYPD2747A1ZH SHREE BALAJI EXIM INDIA 4,77,788.5 Section 29 (2) (e)-registration obtained by means of fraud, wilful misstatement or suppression of facts 18 03ELRPA2612C1ZR AMAN TRADERS 2....