Case Law Details
Manoj Kumar Garg Vs State (Meerut District Court)
The statement of accused was recorded and the accused in his statement has admitted that no goods were received by his firm at his registered address from his suppliers and he claimed fake ITC on behalf of these fake firms. During investigation, the fifteen companies are found to be fake and the record of these firms and the E-way bill are filed with photographs of the person which are found to be non-existent and even the premises of M/S Lotus Enterprises are not to be found on the address and on verification it was found that the address shown in the firm detail has never been running on the address and Mr. Omveer Singh was stated to be died on 31-07-2017, the death certificate and the panchnama of the company is also filed by the department and another panchnama of fake companies without doing any transactions with the firms. The fake ITC amount of 26.46 crores is so much value for the nation and the accused seems to have committed an economic offence which ultimately affects the entire economy. the investigation in the matter is still under progress and the department has tried to interrogate the accused during investigation after taking permission from the court but the accused on his health ground refused for being interrogate. As far as the argument of jurisdiction of the case and the nature of punishment of the offence is concerned, it is transpired that the department after getting the information that the accused firm is involved in supply of goods in UP and on the basis of the notification of the department as produced before this Court seems to have power to investigate the present case and since the offence relates to tax evasion and fall under the economic offence which does not of offence punishable upto 5 years imprisonment and such type of offences should not be considered liberally particularly in the manner in which the offence is alleged to have been committed by the accused and if in such type of offences accused is granted bail, there is every livelihood that the investigation of the case will be hampered and as such I do not find it to be a case for bail.
FULL TEXT OF THE JUDGMENT/ORDER OF MEERUT HIGH COURT
This Bail Application has been presented by applicant/accused Manoj Kumar Garg, R/o C-84A, First floor, Front side, Harinagar Clock Tower, Harinagar Delhi-110064 to be released on bail under Section 132(1) (c) and 132 (1) (i) of Central Goods and Service Tax Act in Case No. 88/2020 in Police Station Additional Directorate General, DGGI, GST, Ghaziabad Regional Unit, Meerut Zonal Unit, Uttar Pradesh.
The brief facts of the matter are that the intelligence Officer DGGI Ghaziabad Shri Aishwarya Attrey conducted the search in the Premises of M/s ARJ Axim India at D-100 first floor, Mayapuri Phase IInd, Delhi on 29-12-2020 in the presence of witnesses Shri Ranjeet Mehto and Shri Rajkumar on the basis of search authorization letter dated 28-12-2020 given by the joined director DGGI Meerut Zonal Unit and a Panchnama was Prepared in the presence of Uday Shankar Dev, the employee of M/s ARJ Axim India and purchase invoices of different periods relating to the companies to whom the supply has been shown were seized and it was found that the accused has claimed false input tax credit on the basis of false sales invoices relating to fifteen companies of various names including lakshya Enterprises, Mahadev Enterprises, Zoombish, Retail Pvt. Ltd. Govindram Mittal & Company, NK Enterprises, Haryana Oversieze, Agrawal Garments, Raghuram Enterprises, Seven Seize Traders, Shubham Trading Company, HS traders, Lotus Enterprises, Indian International, Rhim Retail Services Pvt. Ltd. and SLG India Ltd. to the tune of Rs. 26,45,20,975/- and on the basisi of this fake Input Tax Credit, was arrested in the present case.
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