2025 (12) TMI 755

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....eneral of GST Intelligence, Raipur Regional Unit, Tahsil & District Raipur (C.G.) for the offences punishable under Section 132(1)(b), 132(1)(c), 132(1)(f) of the Chhattisgarh GST Act 2017 r/w Section 16, 122(1)(ii), 122(1)(vii), 122(1)(xvii), 122(1A), 135, 137, 155 of the Chhattisgarh GST Act, 2017. 2. The prosecution in brief is that a complaint was made against the applicant, who is the Director of M/s Indium Metals Allay Limited having 22AAHCI1545C125. That the applicant has been involved in the Private GSTIN No creation of bogus firms and he further has used such firms for availing fake input tax credit of GST and without any receipt of the goods, the applicant was issuing fake invoices and fake E-way Bills of the Aluminum ingots an....

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.... the CGST Act, 2017. He further submits that the charge sheet filed before the learned Court clearly shows that the applicant has not committed any overt act; that the applicant had only business dealings with the concerned firms, and all transactions were carried out after obtaining a valid GST number and other requisite details; that the allegations of illegally availing ITC are false and fabricated, as the applicant's firm has complied with all GST requirements and the transactions are duly reflected on the GST Portal in Forms 2A, 2B and other relevant records, showing no infirmity in the business dealings; that the allegation regarding bogus E-way Bills is misconceived because E-way Bills are generated only after online verification, an....