TaxTMI 
TaxTMI 
2025 (6) TMI 2021
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....ing falsely implicated in connection as the applicant has no role in the day-to-day affairs of the said Company in question and was never a director, partner, shareholder or even manager in the said Company M/s Martkarma Technology Pvt. Ltd. It is stated that the applicant is neither in charge of the said Company nor is responsible for the affairs of the said Company as required under Section 137 of CGST Act, 2017. It is submitted that all documents and material of the said Company is already been seized by the CGST Department during their search on 04.09.2024 and 05.09.2024. That applicant is not in possession of any relevant documents pertaining to the present matter and has no role or involvement whatsoever in the subject matter of the p....
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....raud, willful misstatement, or suppression can be attributed to the applicant. All relevant material is documentary in nature and is already available with the CGST Department. That applicant has no direct or indirect involvement in the commission of the alleged act and has neither participated in nor had any knowledge of the alleged transactions/incidents. 2.4 That applicant undertakes to join the investigation as well as to appear before the Investigating Officer and before the Court as and when the applicant is called. That applicant has no prior criminal antecedents and is a man of good repute in the society. That applicant herein is ready to abide by the conditions which would be imposed by this Court granting bail. REPLY OF GST: 3.....
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....tter pertains to complete non filing of returns and non-deposit of any taxes since Feb 2024. The brief of the ongoing investigation is that there are three main persons who are involved in evasion of tax by M/s Martkarma Technology Pvt. Ltd. namely Sh. Arvind Kumar (Director), Sh. Pawan Kumar (Director) and Sh. Suraj Kumar and all are not cooperating in the course of investigation. Multiple Summons were issued to them but nobody has arrived to tender statement or produce any document. SUBMISSIONS 4. It is argued on behalf of applicants/accused that firstly, in view of the directions of Hon'ble Supreme Court of India whereby all the Show Cause Notices have been stayed till final disposal of the main matter, present inquiry cannot continue ....
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....& Ors. (2007) 12 SCC1 and Radhika Agarwal v UOI and Ors. 2025 SCC Online 449. 5. On behalf of department, it is argued that multiple summons were issued to accused but he did not join the investigation. It is submitted that accused has created a smokescreen and in fact, he is the key operator and controller of the company concerned. It is contended that statements came on record till now reflects applicant/accused to be the real controller and owner of the company. It is submitted that so called directions are paper directors but can take no decision without the consent of accused. It is submitted that so much so accused has asked other employees not to disclose anything to department of GST. It is contended that in the present matter, the....
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....ould have been a show of bona fide by accused. 8. It is the case of department that applicant/accused is the real controller and owner of the company concerned. It is also contended that paper directions were living in the residential house of applicant/accused as house help. It is also alleged that since February, 2024, there is complete non-deposit of taxes. It is also contended that applicant/accused had asked the employees of the company not to disclose any details to the GST authority. As far as the contention regarding non-deposit of taxes and applicant/accused being the real owner of the company concerned are concerned, it is stated that it is incorrect to the extent that applicant/accused is the real owner and therefore, he has no ....
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....ve that the person against whom the warrant has been issued has absconded or is concealing himself so that warrant could not be executed, the concerned court would be perfectly justified in initiating the proclamation proceedings against him under Section 82 Cr.P.C. The High Courts should also consider the factum of issuance of non-bailable warrants and initiation of proclamation proceedings seriously and not casually, while considering the anticipatory bail application of such accused." 10. Said principle laid down mandates that any one who observes law in defiance should not be extended protection of law. 11. Another argument taken by Ld. Defence Counsel was stay of proceedings by the Hon'ble Supreme Court of India. The print-out of the....