Adesh Jain Versus The Commissioner or Central Tax GST Delhi (West).
GST
2019 (1) TMI 1286 – PATIALA HOUSE COURT – TMI
PATIALA HOUSE COURT – DSC
Dated:- 22-1-2019
Bail Application No. 261\/19
GST
SHRI NARESH KR. MALHOTRA ASJ\/SPECIAL JUDGE, CBI.02,
\nPATIALA HOUSE COURTS,
\nPresent-
\nSh. Harpreet Singh, Lad. Sr. Standing Counsel GST Department along with Sh. Amar Singh, Inspector, GST and IO\/Insp. Sahil Yadav.
\nSh. Rajesh Jain, Ld. counsel for applicant.
\nPr. None.
\nIt is contended by Id. Counsel for applicant that applicant was detained by the officials of Central Tax\/CGST (Delhi-West) on 31.7.2018 and produced before Id. on 1.8.2018 along with co accused Rajesh Jindal. Bail was granted to the co accused and applicant <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 utilization of input tax credit. Applicant is 43 years old and suffering from various ailments like acute blood pressure, diabetes and heart ailment. It is prayed that applicant be enlarged on bail. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 various rates. The activity of accused and of co accused was found involving fictitious sales of the value of Rs. 201 Crores and of the amount Of tax evasion of more than Rs. 27 Crores. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Adesh Jain Versus The Commissioner or Central Tax GST Delhi (West).GST2019 (1) TMI 1286 – PATIALA HOUSE COURT – TMIPATIALA HOUSE COURT – DSCDated:- 22-1-2019Bail Application No. 261\/19 GSTSHRI NARESH KR. MALHOTRA ASJ\/SPECIAL JUDGE, CBI.02, PATIALA HOUSE COURTS, Present- Sh. Harpreet Singh, Lad. Sr. Standing Counsel GST Department along with Sh. Amar Singh, Inspector, GST … Continue reading “Adesh Jain Versus The Commissioner or Central Tax GST Delhi (West).”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16334","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16334"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16334\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nOn the other hand, Id. Standing counsel for respondent contend that there are serious allegations against the applicant. His co accused was granted bail by the court of Ld. MM. Respondent has filed an application before Id. CMM for cancellation of bail but this application was dismissed on 14.8.2018. <\/p>\n
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\nToday department has filed detail of tax liability which shows that total transaction amount in the present case is 251.55 Crores and 42.09 as GST was passed on the buyers.
\nIn the present case, there are serious allegations against the applicant. Vide detailed order dated 22.12.2018, the application for ca<\/p>\n
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