TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 2023
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....he office and residence of Vikrant Singhal and his brother Sachin Singhal and at the residence of Pradeep Kumar. During the search conducted at the residence of Sachin Singhal and Vikrant Singhal situated at C-480, Yojna Vihar, Anand Vihar, New Delhi, both the person along with another brother, Rajat Singhal and their other associate Sh. Gourav Jain fled away from the premise. However, they were intercepted later on and their statements were recorded. For their active role in availment and passing on off ineligible ITC by fraudulent means, Vikrant Singhal, Sh. Sachin Singhal and Sh. Gaurav Jain, were placed under arrest on 17.10.2024. They have been enlarged on bail by the Hon'ble High Court, Allahabad by order dated 25.02.2025 & 11.03.2025. That the secret data maintained by Vikrant Singhal and WhatsApp chats recovered from his mobile phones, the following 03 persons have been identified who had arranged fake firms for passing on fake ITC and arranged purchase bills for these fake firms. Name of the Persons No. of fake firms controlled Amount of ITC involved (Rs. In Cr.) Kamlesh Mishra 66 358.77 Sagar Garg 8 127.00 Rohit Garg 21 104.50 Since, the above persons we....
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....(1) CGST Act 2017 u/s 70(2) CGST. Every such enquiry referred to in sub section (1) shall be deemed to be a judicial proceeding. That u/s 2(m) BNSS Judicial proceeding includes any proceeding in the course of which evidence is or may be taken on oath. That in CGST Act 2017 procedure of enquiry is not given then provision of BNSS will be applicable. The DGGI officer did not recorded statement according to the provisions of BNSS. That the DGGI officer violated the provisions of Section 35,36,103 of BNSS. That the accused/ applicant was arrested by DGGI Bengaluru in 2020, The Session Judge Bengaluru released the accused/ applicant on bail. That the applicant is just arrested on the mere statement made by some Vikrant Singhal, Sachin Singhal and Sh. Pradeep Kumar and not upon any complaints made against the applicant. That the chargesheet and supplementary chargesheet in the above-mentioned complaint is not filed by the Investigating officer till date and there is no possibility of filing the chargesheet in near future. The accused/applicant is under Judicial Custody form last one week and no fruitful purpose would be served to keep the Accused/applicant in Judicial Custody. That at th....
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....otice of appearance in terms of Section 41-A CrPC be served on the accused within two weeks from the date of institution of the case, which may be extended by the Superintendent of Police of the district for the reasons to be recorded in writing; 11.7. Failure to comply with the directions aforesaid shall apart from rendering the police officers concerned liable for departmental action, they shall also be liable to be punished for contempt of Court to be instituted before the High Court having territorial jurisdiction. 11.8. Authorizing detention without recording reasons as aforesaid by the Judicial Magistrate concerned shall be liable for departmental action by the appropriate High Court." We hasten to add that the directions aforesaid shall not only apply to the case under Section 498-A IPC or Section 4 of the Dowry Prohibition Act, the case in hand, but also such cases where offence is punishable with imprisonment for a terms which may be less than seven or which may extend to seven years, whether with or without fine." II. The High Court shall frame the above directions in the form of notifications and guidelines to be followed by the Sessions Courts and all other and ....
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.... framed by the Hon'ble Supreme Court of India, the applicant is entitled for grant of bail, the same view has been followed by the Hon'ble Apex Court in the matter of Pradeep Kumar Vs. State of U.P. The Hon'ble High Court of Delhi, in the matter of R. Vasudevan Vs. CBI and H.B. Chaturvedi Vs. CBI. It has been held that "No doubt the grant of bail in a non-bailable offence is a matter of discretion which the Court has exercised judicially but at the same time the bail should not be denied to an accused only as a matter of punishment. There are two paramount considerations which the Court has to consider while enlarging the accused on bail. First as to what 6 is the gravity of the offence and whether the accused would submit himself to processes of law or not? Secondly will the grant of bail endanger the fair investigation or the holding of a fair trial or in other words will the accused tamper with evidence". The Applicant/ Accused also will abide by all the terms and conditions, which may be imposed by this Hon'ble Court upon him if he would release on regular bail. The applicant/accused belongs to a respectable family and is having deep roots in the society and as ....
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....tution that any person should be punished in respect of any matter, upon which, he has not been convicted or that in any circumstances, he should be deprived of his liberty upon only the belief that he will tamper with the witnesses if left at liberty, save in the most extraordinary circumstances. 23. Apart from the question of prevention being the object of a refusal of bail, one must not lose sight of the fact that any imprisonment before conviction has a substantial punitive content and it would be improper for any Court to refuse bail as a mark of disapproval of former conduct whether the accused has been convicted for it or not or to refuse bail to an un-convicted person for the purpose of giving him a taste of imprisonment as a lesson. 24. In the instant case, we have already noticed that the "pointing finger of accusation" against the appellants is "the seriousness of the charge". The offences alleged are economic offences which have resulted in loss to the state exchequer. Though, they contend that there is a possibility of the appellants tampering with the witnesses, they have not placed any material in support of the allegation. In our view, seriousness of the charge....
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....nlarged on bail, he can abscond, tamper with the evidences and influence the witnesses, as he is a habitual offender. Further investigations are going on in this case and if enlarged on bail, it will hamper the investigation. 7. In support of his arguments, he has placed reliance upon the Judgments namely Y.S. Jagan Mohan Reddy V. CBI (2013) 7 SCC 439. Ram Narain Popli vs Central Bureau of Investigation (Appeal (Crl.). 1097 of 1999. Nimmagadda Prasad vs C.B.I. Hyderabad on 9 May, 2013 S.C. AIR 2013. Serious Fraud Investigation Vs Nittin Jokari 2019 S.C. (Cr. A No. 1381/2019). Union of India vs Padam Narain Aggarwal etc. 2008 S.C. Cr A 1575/2008. Radheshyam Kejriwal vs State of West Bengol & Aur 2011 S.C. Cra No. 1097/2003. Govind Agarwal vs State of U.P. and another 2020 ILC (ALL) (C.R.P.C 438 No. 1337/2020 Misc.). Rajesh Goyal Vs. Union of India (High Court of Rajasthan) S.B. Criminal Misc. Bail Application No. 726 of 2011. PV Ramana Reddy vs Union of India on 18 April 2019 (H.C. Telangana). Tejas Dugad vs. Union of India, (Bombay High Court). 8. Having heard the Counsel for the parties and perusal of the record it transpires, that an investigation has been conducted against Kam....
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....ke invoicing, the payment used to be transferred by the buyer firms to my fake firms and from my fake firms, I used to transfer the same to the supplier firms (from which fake supplies was shown to my fake firms) and from these supplier firms, the payment was routed to the accounts of the angadiyas (who deal in cash) and cash was taken from theses angadiyas. The cash, after deducting my commission, was given back to Shri Vikrant Singhal. I am explaining some whatsapp chats related to the above modus operandi as explained by me. In the year 2018 to 2020, I had arranged fake Directors and fake purchases for some companies of Shri Vikrant Singhal and Shri Sachin Singhal. These were M/s Valley Infralinks Pvt. Ltd., M/s Bishorn Realtech Pvt. Ltd., M/s Mild India Realtech Pvt. Ltd., M/s Yadan Realtech Pvt. Ltd. and M/s Freezo Construction Pvt. Ltd. They had done fake invoicing from these companies and the bank accounts of these companies were in Bandhan Bank, Main Market, Saharanpur. I remember because some CBI enquiry was done regarding these companies as they had done fake invoicing to M/s GVK (Mumbai Airport). This was done by them with the help of one Shri Harit Aggarwal. This was al....
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....8 07ISOPS5964RIZ6 Morya Enterprises 29.54,81,753 5,31,86,716 29 07DLVPP8581A1ZH Hebrew Industrises 29,44.14,861 5,29.94,675 30 07CHVPG6538DIZ1 Gautam Lauha Industrises 29,42,80,671 5,29,70,521 31 07OGGPS9908RIZX Ganesh Steel 29,37,01,165 5,28,66,210 32 07IVRPK7426QIZE Tarang Enterprises 29,29,41,205 5,27.29,417 33 07RMVPS9720MIZI Crystal Enterprises 29,25,52,233 5,26,59,402 34 07BSKPC5740EIZY Chandra Goods 28,74,62,025 5,17,43,165 35 07HVCPM3344HIZI Muskan Enterprises 27,45,26,092 4,94,14,697 36 07GDXPK1017FIZF Aditya Corporation 27.39,22,468 4,93.06.044 37 07JYFPK0230LIZD Drishyam Metal 27,20,80,725 4.89,74,531 38 07LFRPS0561KIZM S D Metals 26,84,79,897 4.85,41,382 39 30207GCUPK7500PIZR Dass Udhyog 26,37,27,943 4,74,71,030 40 07AJUPN2215PIZL Babu Lal Scrap Wale 26,26,92,319 4,72,84,617 41 07KTRPS8003MIZP Brave Metals 25,79,90,090 4,64,38,216 42 07BHQPK6769JIZH MS Ramesh Dutt Manoj Kumar Alloys 24.59,08,573 4,40,80,505 43 07ALKPH7808LIZO Halder Metals 24.40,58,237 4.39.30.483 44 07JATPK1079R1ZJ JS Metals 23.83.88.076 4.29.09.854 45 07JLYPS1936RIZL Jagdish Metal 23,76,68,613 4.27.50.212 46 0....
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....s Mastercook 290 ml volume Light yellow 6. Plastic box containing 20 number of stamps of various firms/companies Paras Homeware captain 22 Transparent box 7. Carrybag containing 19 mobile phones "Goyal sons" Green colour 8. Smart phone of Realme C-53 containing mobile No. 8791486318. 8512080819 RMX 3762, IMEI 861220076828476, 861220076828468. Passcode:129905694 Whatsapp PW: 9870 9. Vivo Y-12S, Ocean Green color, containing mobile No. 9211398507 V-2033, IMEI 867600054400857. 867600054400840. Passcode: 0987, Whatsapp No. 7617698949 10. Laptop HP255G9 Grey color Serial No. CND4342F2B, 11. Laptop Dell inspiron Black Color, P-112F105, ST 55YW1Q3 Password: Sona12345@ 12. Laptop Lenovo V15G2JDL S/N PF4JL7Y3 Password: Radha12345@ 13. Plastic folder of red color containing one stamp, PAN card of Mustak Khan and GST registration documents and details of M.K. Traders 1-24 14. Plastic folder of red color containing one stamp, cheque book of south indian bank, PAN AND Aadhar card of Sunder Singh and GST registration documents and details of Singh Traders 1-19 15. Plastic folder of red color cont....
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....the mastermind in defrauding the Government exchequer by availing and utilizing ineligible ITC of GST without any concomitant supply of goods and also by creating and operating firms which are not owned by him. 11. As far as the argument advanced by the Counsel for the applicant/accused that while passing the order the Additional Director General has not recorded the reasons as per the mandate of Section 69 of CGST Act. Needless to say that the Additional Director General has recorded specific reasons before issuing the order of arrest hence, the arguments advanced by the Counsel for the applicant/accused are not tenable. 12. Moreover, Additional Director DGGI has passed the order U/s 69 (1) of the CGST Act, after recording his reasons on the basis of the material collected by the investigating officer. Hence, it cannot be said that the principle enunciated by the Hon'ble Apex Court in the case of Arnesh Kumar (Supra) has not been complied. 13. So far as the argument advanced by the counsel with regard to the fact that the 66 firms which were wrongly attributed to the applicant/accused were neither managed nor controlled by him and also that most of these firms were non-exis....