Case Law Details
Gaurav Dhir Vs C.G.S.T. Gurugram (Anti Evasion) (Court of Addl. Sessions Judge, Gurugram)
Introduction:
The legal battle between Gaurav Dhir and CGST Gurugram unfolds as they face allegations related to fraudulent Input Tax Credit (ITC) claims under Sections 132(1)(i) r/w 132(1)(b)(c)(e)(f) of the CGST Act, 2017. This article delves into the intricacies of the case, including the accused’s arrest, the nature of offenses, and the arguments presented during the bail hearing.
Detailed Analysis:
The prosecution’s case revolves around the discovery of non-existent firms, Brista Fashion and Alexa Impecs Solutions, involved in accumulating fraudulent ITC through bogus invoices. Gaurav Dhir, a Chartered Accountant, and Sunil Mahlawat are accused of misusing their credentials to issue false CA certificates, facilitating fake refund claims. The prosecution contends that the accused orchestrated a scheme involving other economic offenders.
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