Dheeraj Saini Vs Union of India (Allahabad High Court)
Allahabad High Court granted bail to accused involved in evading Input Tax Credit by creating fake firms since the main accused has been released on bail and the applicant has no criminal history.
Facts- The officers of D.G.G.I., Meerut Zonal Unit received an information that a racket is indulged in creation of fake firms and issuance of bogus bills and invoices without any supply of goods and services. Therefore, a search operation was conducted on 15.5.2023 at the residence, office and other related premises of one Deepak Kumar. It was found that 44 non-existent / non-operational firms were created and controlled by the said Deepak Kumar. He availed ineligible input tax credit (ITC) to the tune of Rs. 123.38 Crores in these firms and further passed on ineligible ITC of Rs. 141.18 crores from these non-existent / non-operational firms without supply of any goods.
Evidence collected during investigation revealed that Dheeraj Soni, the present applicant, was working with the said Deepak Kumar and running his secret office from where incriminating digital devices and records have also been seized. Accordingly, present bail application has been filed by the applicant – Dheeraj Saini seeking bail u/s. 132(1) (b), 132(1)(c) read with Section 132(1)(i) of C.G.S.T. Act, 2017
