Case Law Details
DGGI V. Sriram Venkataraman (Patiala House Court)
Elaborate arguments have been addressed on behalf of the department and the applicant. The sumnum bonum of the arguments is that the applicant pleads that M/s Instakart Services Private Limited was itself duped by M/s MFPL and M/s STMPL whereas the Ld. Spl. PP claims that both the above entities are infact dumy entities and M/s Instakart is the key player behind the entire tax evasion.
Specific queries have been raised by this court on the following points:
1. Process for GST registration as infact M/s MFPL and M/s STMPL were issued valid registraton number (as claimed by the appliant and not disputed by the respondent department) and what action was exactly initiated by the department to ensure that the said entities are infact fake entities including action, if any, against the delinquent employees involved in issuance of registration numbers to fake entities.
2. What is the incriminating material available on record against M/s Instakart to rule out the possibility that M/s Instakart was duped by M/s MFPL and M/s STMPL?
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