Case Law Details
Sh Raghav Agarwal Vs Commissioner of Central Tax And GST Delhi North (Delhi High Court)
2. The applicant was arrested by an Arrest Memo dated 18.11.2020, issued by the Superintendent (Anti-Evasion), Commissioner Central Tax, GST Delhi
3. Mr Gupta, learned senior counsel appearing for the applicant has referred to the Arrest Memo, which indicates that the respondents have not been able to specify the offence committed by the applicant. The Arrest Memo alleges that the applicant has committed “an offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub section (1) of section 132 of the Central Goods and Service Tax, 2017, which is punishable under clause (i) or (ii) of sub-section (1) or sub-section (2) of the said section.”.
4. He has further pointed out that the respondent has issued a letter dated 11.06.2020 alleging that M/s Dreamz International had availed of fraudulent/inadmissible ITC amounting to ₹2,60,44,887/- and the applicant was requested to deposit the said amount in DRC-03 challans and submit the same via e-mail. Concededly, the said letter was not issued under any of the provisions of the GST Act.
5. Mr Aggarwala, learned counsel appearing for the respondent states that the said figure has now swelled to ₹10,84,00,000/-.
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