Case Law Details
Naveen Mutreja Vs CGST (Delhi District Court)
This it an application dated 12.02.2020 for grant of anticipatory bail moved on behalf of applicant Naveen Mutreja.
Briefly the facts of the case are that the applicant Naveen Mutreja was found in possession of fake GST invoices of the company. In this regard, for conducting inquiry, summons u/s. 70 of CGST Act, 2017 was issued to the applicant. However, he has failed to appear before the department. Hence, a complaint was registered against him by the department.
Anticipatory bail has been sought on behalf of the applicant on the ground that official of the Superintendent, Anti-evasion, Central Tax, Delhi, had gone at the premises of wife of the applicant to serve the summons u/s. 70 of CGST Act, 2017 whereas in fact, the applicant is living separately and had gone for some personal work at that time. It Is further submitted that present summons sent by the department is illegal and unlawful because the summons sent to the applicant is without DIN number (Documentation Identification Number). The applicant has apprehension of being involved in a false case under pressure for which the Superintendent had summoned the applicant. Hence, the applicant has prayed for grant of anticipatory ball.
As per directions of the court, the accused had joined investigating on 18.02.2020 It is submitted by the Ld. Standing Counsel for the department that his statement was recorded u/s.70 of GST Act, 2017. In that statement, he has admitted running as many as 309 firms, through which he was issuing fake invoices for the purpose of having input credit. Apart from that. it is submitted on behalf of the department that more than eight registers have been seized, out of which five registers have been produced before the court. These registers contain the accounts of these fictitious firms which \v ere only started for the purpose of issuing fake invoices. Registers had been provided by the accountant of applicant namely Vaibhav Rai, who has stated that he was maintaining accounts of this firm on behalf of present applicant. It is further contended that present applicant himself has admitted these registers and account books and stated that they were being maintained on his behalf. He has also admitted entries made in those registers.
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