Case Law Details
Nitesh Jain Mangal Chand Vs Senior Intelligence Officer (Madras High Court)
Facts:
Nitesh Jain Mangal Chand (“the Petitioner”) was engaged in the business of manufacturing aluminium frames, UPVC windows/shutters and similar goods. An inspection carried on at business premises of the Petitioner dated January 24, 2019, for alleged bill trading in violation of the provisions of the CGST Act. Subsequently, on the same day the seizure was effected on various documents and electronic devices under mahazar and it was alleged that the total evasion of tax committed by the Petitioner is said to be in the range of nearly INR 98 crores. The Petitioner was also arrested and remanded to judicial custody and thereafter imprisoned in Puzhal Jail. The Petitioner was subsequently granted bail vide Crl.O.P. No. 8528 of 2019 dated March 09, 2019.
The provisional attachment order was passed in January, 2019 under Section 83 of the CGST Act, which resulted in the attachment of several bank accounts in the name of the Petitioner, his father, and other firms which were operated by the Petitioner and his family members. In January, 2020, the Petitioner died. The attachments were imposed twice and remained valid till January 2023.
A SCN dated October 8, 2022, (“the Impugned SCN”) in respect of an inspection that had transpired in January, 2019.
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