TaxTMI 
TaxTMI 
2026 (9) TMI 1487
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....edit (ITC) without the actual physical supply of goods or services. Based on this intelligence, a search operation was conducted. On 25.05.2026 at the residence cum principal place of business of M/s Maa Vaishnavi Singh & Sons. Investigation revealed that the accused, Shree Sanjeet Kumar Pandey (the petitioner), acting in his professional capacity as the accountant, served as the functional operational brain and key mastermind behind the orchestrating, preparing and issuing of fraudulent tax invoices of M/s Maa Vaishnavi Singh & Sons. The firm registered on 19.08.2017 and cancelled on 16.07.2024 lacked any genuine business infrastructure or logistic records yet declared high-value taxable turnover systematically managed by the accused in active connivance with the proprietor, Shree Jaswant Singh. Analyses of financial records, data logs and statements recorded under Section 70 of the CGST Act 2017 established that the accused operated far beyond the traditional scope of an accountant. Furthermore, the primary proprietor, Shree Jaswant Singh, in his voluntary statement, has explicitly indicted Shree Sanjeet Kumar Pandey as the Chief Architect responsible for managing the entire netw....
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....urpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station. 7. Learned counsel for the petitioner has relied various judgments of the Hon'ble Apex Court. Firstly, he has referred para '11' of Arnesh Kumar v. State of Bihar and Anr. and the same is being reproduced hereunder:- 11. Our endeavour in this judgment is to ensure that police officers do not arrest accused unnecessarily and Magistrate do not authorise detention casually and mechanically. In order to ensure what we have observed above, we give the following direction: 11.1. All the State Governments to instruct its police officers not to automatically arrest when a case under Section 498-A of the IPC is registered but to satisfy themselves about the necessity for arrest under the parameters laid down above flowing from Section 41, Cr.PC; 11.2. All police officers be provided with a check list containing specified sub- clauses under Section 41(1)(b)(ii); 11.3. The police officer shall forward the check list duly filed and furnish the reasons and materials which necessitated the arres....
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....xists that he has committed a cognizable offence punishable with imprisonment for a term which may be less than seven years or which may extend to seven years whether with or without fine, if the following conditions are satisfied, namely:- (i) the police officer has reason to believe on the basis of such complaint, information, or suspicion that such person has committed the said offence; (ii) the police officer is satisfied that such arrest is necessary- (a) to prevent such person from committing any further offence; or (b) for proper investigation of the offence; or (c) to prevent such person from causing the evidence of the offence to disappear or tampering with such evidence in any manner; or (d) to prevent such person from making any inducement, threat or promise to any person acquainted with the facts of the case so as to dissuade him from disclosing such facts to the Court or to the police officer; or (e) as unless such person is arrested, his presence in the Court whenever required cannot be ensured, and the police officer shall record while making such arrest, his reasons in writing: Provided that a p....
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.... (3) The police officer shall, in all cases where the arrest of a person is not required under sub-section (1) issue a notice directing the person against whom a reasonable complaint has been made, or credible information has been received, or a reasonable suspicion exists that he has committed a cognizable offence, to appear before him or at such other place as may be specified in the notice. (4) Where such a notice is issued to any person, it shall be the duty of that person to comply with the terms of the notice. (5) Where such person complies and continues to comply with the notice, he shall not be arrested in respect of the offence referred to in the notice unless, for reasons to be recorded, the police officer is of the opinion that he ought to be arrested. (6) Where such person, at any time, fails to comply with the terms of the notice or is unwilling to identify himself, the police officer may, subject to such orders as may have been passed by a competent Court in this behalf, arrest him for the offence mentioned in the notice. (7) No arrest shall be made without prior permission of an officer not below the rank of Deputy Superinte....