2018 (9) TMI 688 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 381 (All.) – Bail Application – Section 132(1)(b) of Central Goods and Services Tax Act, 2017 – fraudulent availment of ITC – fake purchase bills – Held that:- This Court is of the opinion, that learned counsel for the applicant could not point out any good ground for grant of bail to the applicant – the bail application filed on behalf of the applicant is hereby rejected – decided against applicant. – Criminal misc. Bail application No. – 21843 of 2018 Dated:- 6-9-2018 – Vivek Kumar Singh, J. For the Applicant : Satya Dheer Singh Jadaun For the Opposite Party : B.K.Singh Raghuvanshi ORDER Hon'ble Vivek Kumar Singh,J. Supplementary counter affidavit filed by the learned c
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of ITC has gone up to ₹ 30 crores in the investigation made so far on the basis of false declaration in GSTR-3B and passed on credit more than ₹ 30 crores whereas the applicant has produced fake purchases Bills having input tax credit of ₹ 3 crore only. It further stated in paragraph no.4 that after follow up searches conducted so far at the premises of the buyers resulted into detection of fraudulent availment of input tax credit on the basis of fake invoices issued from the firm created, controlled and managed by applicant namely Ranjeet to the extent more than ₹ 16.57 crore. The prosecution version as narrated in the first information report is that on the basis of an information of possible evasion of service an
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rupees, the offence is non-cognizaable and bailable. It is further submitted that no previous sanction was ever taken by from the Commissioner, therefore, entire prosecution is bad in eyes of law in view of Section 132(6) of the Act. On the other hand learned counsel for the opposite party No.2 as well as learned A.G.A. states that during the search several voter identity cards of different persons, ₹ 34,98,500/- in cash, Bill Books containing different signatures, dongles, writing pad, stamps of several companies were recovered and the investigation is still in progress and the amount of tax evasion may exceed several crores. After hearing the learned counsel for the complainant and learned A.G.A., and after perusing the averments ma
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