The Tax Publishers 2022 TaxPub(GST) 1512 (Uttarakhand-HC) : (2023) 109 ITPJ (G) 0650
CENTRAL GOODS SERVICE TAX ACT, 2017
Sections 70 & 132
Where assessee was accused of evasion of tax by generating fake and forged invoices, and he was not cooperating with investigation, bail application was liable to be rejected.
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Arrest - Grant of anticipatory bail - Evasion of tax by generating fake and forged invoice - Assessee not cooperating with department
Assessee filed application for grant of anticipatory bail and submitted that the total amount alleged by revenue did not exceeds 500 lakhs and so becomes bailable under section 132(4) of the Act and also argued the revenue had no reason to belive that the arrest of assessee was necessary. Revenue submitted that under planned manner, assessee evaded payment of tax and fake invoices were issued to avail and utilise benefit of ITC. Held: The allegations are much grave. It is the case of generating fake and forged invoices so as to claim ITC. In their objections, the authorities has given categorical details of such dubious transactions and had also submitted as to how in one day, the money had routed in different accounts. As the gravity of offence ws grave, i.e., evasion of tax, hence the anticipatory bail application was rejected.
REFERRED :
FAVOUR : In favour of revenue.
A.Y. :
IN THE UTTARAKHAND HIGH COURT
RAVINDRA MAITHANI, J.
Rajesh Kumar Dudani v. State of Uttarakhand & Anr.
Anticipatory Bail Application No. 96 of 2022
22 September, 2022
Applicant by : Jitendra Chaudhary, Advocate
Respondent No. 2 by : Shobhit Saharia, Advocate
Ravindra Maithani, J.
The applicant is running two businesses in the name of Suryanchal Furnitech and M/s. Doon Trading Company. He was summoned on 12-5-2022, under section 70 of the Central Goods and Services Tax Act, 2017 (the Act). He seeks anticipatory bail.
2. Heard learned counsel for the parties and perused the record.
3. Learned counsel for the applicant would argue that as soon as the applicant was summoned under section 70 of the Act, he approached this Court and he was provided interim protection. Pursuant to the directions of the Court, the applicant appeared before the authorities under the Act. He fully cooperated and still the applicant is ready and willing to cooperate with the investigation. It is also submitted that the applicant also produced approximately one thousand papers with the authorities. Learned counsel for the applicant raised following points also in his submission:--
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