The Tax Publishers 2022 TaxPub(GST) 1494 (Patiala House Court) : (2023) 109 ITPJ (G) 0316
CANCELLATION OF REGULAR BAIL/A CLAIM OF ACCUMULATED ITC
Section 132
Where accused had admittedly not joined investigation pursuant to summons and did not drop the Google pin location violating condition of bail, bail granted to accused was liable to be cancelled.
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Arrest - Grant of Bail - Assessee breached condition Air which bail was granted - Allowability
Assessee was arrested for claim of excess refund of accumulated input tax credit. He was enlarged on bail on the conditions imposed by court. But he failed to fulfil two conditions, i.e., (1) he shall always share his location with the IO by dropping his google pin on the google map and shall join the investigation as and when directed by the Investigating Agency. Therefore, department filed application for cancellation of bail. Held: As accused had admittedly not joined investigation pursuant to summons and did not drop the Google pin location, violating condition of bail the bail granted to accused was cancelled.
Distinguished:Cases relied by assessee are of no assitance HO him theyw ere decised ondifferent fac tsituationa nd cannot he applied like a Euclid Therorem.
REFERRED : Somaiya Organics v. State of Uttar Pradesh 2001 (130) ELT3 (SC) : 2001 TaxPub(EX) 964 (SC), Commr. of Customs v. Sayed Ali, 2011 (265) ELT 17 (SC) : 2011 TaxPub(EX) 350 (SC) and Canon India Pvt. Ltd. v. Commr. of Customs, 2021 (376) ELT 3(SC) : 2021 TaxPub(EX) 337 (SC).
FAVOUR : In favour of revenue.
A.Y. :
IN THE PATIALA HOUSE COURT
SNIGDHA SARVARIA CMM/NDD/PHC
CGST v. Mohd. Sabahuddin
13 September, 2022
Department by : Arunesh Sharma, proxy counsel for Sr. Standing Counsel
M.S. Arora, Ld. Counsel for the accused Mohd. Sabahuddin.
Reply, rejoinder, counter reply and counter rejoinder have already been filed and supplied to the parties.
Arguments on behalf of Department as well as accused already heard.
The contention of the department is that accused was granted regular bail vide Order dated 17-2-2022 by learned, Predecessor of this Court. It is stated that the goods declared as handicrafts leather wallets supplied to NADFA Trading FZE by 14 firms in Delhi were found to be belts and wallets of very poor quality and as per the Chartered Engineer report were of Rs.31.95 lakhs instead of Rs.23.21 core, which were declared by 14 firms to claim excess duties of drawback and reward under RoDTEP Scheme/refund of accumulated input tax credit. Accused Mohd. Sabahuddin was found to be the point of contact for M/s. NADFA Trading FZE and looks after all the activities right from handing over packing list, invoices to CHA, procuring and bringing goods into spice Jet FTWZ, subsequent export to US, UAE, etc. and assisting in operational activities relating to consignment of NADFA. It is stated that all the 14 firms were found non-existent and details of transporters were gathered from E-way bill data and M/s. Best Logistics India was identified as the transporter operating from Faridahad. On further investigation, it was found that transportation vehicles were booked by Sh. Ravi Sharma and goods were to be loaded from premises in Tri Nagar, Delhi but were actually loaded near Inder Lok Metro Station. When the premises at Tri Nagar, Delhi were searched, it was found that the premises belong to one Mr. Sadie Alam, who in his statement stated that leather wallets and belts were sold by him to one Sabahuddin in cash without issuing any invoices and value of goods sold was Rs.14 lakhs and pursuant to the same, accused Sahabuddin was arrested on 14-1-2022. It is stated that on further investigation it was revealed that ZAM ZAM Exim Private Ltd. Muradabard SEZ, wherein accused Sabahuddin is a Director had claimed to receive supply of band crafted artificial leather wallet, scarfs made of man made fiber and wooden handicrafts articles amounting of Rs.35,30,14,644 from 06 firms during 2020-2021. Also, the said 06 firms had major supply from same firms which were part of supply of chain 20 fake/non existent firms which were created on paper for getting export related benefit, vide order dated 17-2-2022, CMM, PHC, NDD has granted bail to accused subject to certain conditions viz.
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