2026 (2) TMI 591

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.... with Section 20 of the Integrated Goods and Service Tax Act and read with Sections 34, 120B, 174, 175, 181, 182, 191, 192, 193, 195(A), 362, 365, 201, 203, 204, 205, 406, 409, 420, 465, 467, 468 and 471 of the Indian Penal Code, pending in the court of learned Special Judge, Economic Offences, East Singhbhum, Jamshedpur. 3. Learned counsel appearing for the petitioner submits that the petitioner is the Proprietor of M/s. Jai Bhole Enterprises., having its place of business at Plot No. 560, Thana No. 155, Halka No. 2, Saraikela-Kharsawan and Khata No. 241, Plot No. 930, Halka No. 3, Thana No. 199, Dugni Industrial Area, Phase-1, Seraikela-Kharsawan and is engaged in the business of Iron & Steel products and scrap and is duly registered w....

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.... gate to avoid being questioned, demonstrating deliberate evasion. He further submits that the landowners of both the principal and additional places of business confirmed that no office, machinery, infrastructure, or commercial activity had ever been present at the locations and in the inspection report, it has been further referred that the petitioner was found only as a WhatsApp extract from the phone of a staff member and has no legal or factual validity. He also submits that the petitioner has evaded the investigation. 5. Learned counsel appearing for the DGGI further submits that the two accused, as such, Gyaan Chandra Jaiswal and Raaj Jaiswal will nothing to do in light of the allegations made against the present petitioner. He ne....