Amit Agarwal Vs Directorate of Enforcement (Jharkhand High Court)
Jharkhand High Court held that bail application in fraudulent availment and passing of fake Input Tax Credit under GST is stands dismissed as offence in question is not a mere fiscal offence but a crime against the economic health of the nation.
Facts-
The instant application has been filed under Sections 483 and 484 of the B.N.S.S., 2023 praying for grant of regular bail in connection with ECIR Case No.05 of 2025 under Section 3 punishable under Section 4 of P.M.L Act, arising out of ECIR/RNZO/18/2024 dated 23.09.2024 alleging commission of offence of money laundering and now pending in the Court of learned Special Judge, CBI-cum-Special Judge under PMLA, Ranchi.
It is revealed that a syndicate is operational in Jharkhand, West Bengal, Delhi and other States of the Country, Syndicate is indulged in creation, operation and management of fake companies / firms for passing on ineligible ITC (Input Tax Credit) by issuing fake GST bills, without actually delivering the related goods and services and the persons namely Shiva Kumar Deora, Sumit Kumar Gupta and Amit Kumar Gupta are a part of the said syndicate who are knowingly a party with each other and or directly involved in illegal activities of creation of fake companies / firms in the name of various dummy directors/ proprietors in order to avail and pass on ITC to several end beneficiaries in lieu of money, which are proceeds of crime. Further, it has been stated in the complaints that several bogus GST invoices have been generated in Delhi and have traveled to Jharkhand via West Bengal in three to four layers.
