2019 (1) TMI 1286 – PATIALA HOUSE COURT – TMI – Grant of Bail – allegations that they were involved in generation of fake invoices by floating dummy companies/firms in the name of poor persons/third persons and of passing on the input tax credit to unscrupulous persons/firms/companies without actual supply of goods – Held that:- In the present case, there are serious allegations against the applicant. Vide detailed order dated 22.12.2018, the application for cancellation of bail of applicant was allowed by Sh. Satish Arora, Id. ASJ, New Delhi and this order was affirmed by the Hon’ble High Court. No ground for bail is made out – Bail application is dismissed. – Bail Application No. 261/19 Dated:- 22-1-2019 – SHRI NARESH KR. MALHOTRA ASJ/S
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.8.2018. This application was allowed on 22.12.2018 by Sh. Satish Arora, LA. ASJ, New Delhi and order dated 20.8.2018 was set aside and applicant was taken in custody. Applicant has not raised any invoice so as to attract the provisions of Section 132 (1)(b) of GST Act. Applicant has not threatened any witness. Statement of Deepak Taneja was recorded on 17.8.2018 while applicant was in SC and released on 20.8.2018. Co accused Rajesh Jindal has approached the Hon'ble High Court and the Hon'ble High Court vide order dated 28.12.2018 dismissed the bail application. It is also mentioned that applicant is not registered person under the provisions of the Act and has not issued any invoice for the purpose of wrongful availment or utilizat
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nded by Id. Sr. Standing Counsel that co accused had approached the Hon'ble High Court against the order dated 22.12.2018 and the Hon'ble High Court has also dismissed the application of co accused. In the present case, the case of the department/respondent is that applicant along with co accused Rajesh Jindal were arrested with the allegations that they were involved in generation of fake invoices by floating dummy companies/firms in the name of poor persons/third person /firms/companies without actual supply of goods. This was done with malafide intent to pass on the undue advantage of ITC to various companies/firms for utilizing the bogus GST, ITC so generated and in return accused and the co accused were taking commission at var
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