2025 (10) TMI 715

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....ail to the petitioner in Complaint Case No. COMA/61/2025 dated 10.6.2025 titled 'Directorate of GST Intelligence v. Aniket Verma' for the offences punishable under Section 132 read with Section 69 of Central/Haryana Goods & Services Tax Act, 2017. 2. The gravamen of the case set up in the complaint in question (as set out in the present petition by the petitioner) is as follows:- 'Prosecution case, as per reply to bail application, is that as per information gathered by officers of DGCI, Chandigarh zonal unit, M/s Balaji trading company, GST IN-02 BCS PV69231Z1 was a fictitious firm engaged in availing and passing on fraudulent ITC, with registered place of business in Parwanoo, district Solan, Himachal Pradesh. Investigation wa....

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....ssed on by these firms to their respective recipients. M/s Balaji Trading company had availed ITC of Rs. 12,47,33,572/- during the financial years from 2023-2025, and had passed on ITC of Rs. 11,68,02,282/- during the said period. M/s Aniket steel and brothers, without actual receipt and supply of goods and services, had availed ITC of Rs.6,02,55,215/- and passed on ITC of Rs. 38214270/- during the aforesaid period and M/s NV Industrial Corporation had availed ITC of Rs.53,09,206/- and passed on ITC of Rs. 39,29,401/- during the said period without actual receipt and supply of goods or services. Applicant, in his statement, claimed that he worked as scrap trader in Parwanoo, district Solan and made disclosure regarding ITC availed by firms ....

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....and cement, whose approximate weight far exceeded the permissible load capacity of these vehicles, rendering such transportation practically impossible. These findings suggested that the applicant undertook the activities merely to fulfil the formal requirements under the CGST Act, 2017 to fraudulently avail the ITC without actual receipt or supply of goods and services, the transactions were fictitious and orchestrated only to claim inadmissible ITC. Fake supply amounting to Rs.105.6 crores and ITC of Rs.19.02 crores was passed on by various fictitious entities to the three GST registrations controlled by applicant, ITC of Rs. 19.02 crores availed through the three firms was fraudulent, applicant availed the ITC under the cover of fake inv....

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....assessment proceedings in Himachal Pradesh and Ludhiana (Punjab) are pending adjudication against the petitioner. He has, thus, prayed for dismissal of the present petition. 5. I have heard counsel for the parties and have gone through the available records of the case. 6. The petitioner was arrested on 12.4.2025. It is not in dispute that pre-charge evidence is being led before the concerned Court. All the witnesses are official and thus, there is no cause to believe, for the nonce, that the petitioner is in a position to influence the witnesses. The rival contentions raised by learned counsel give rise to debatable issues which shall be ratiocinated upon during the course of trial. This Court does not deem it appropriate to delve de....