Case Law Details
Vinod Kumar Vs State of U.P. ( Meerut District Court)
The present bail application has been moved by accused Vinoad Kumar son of late Shri Ram Karan Garg resident of 49, Banarsi Dass Estate Timarpur, Delhi in case no. 73 of 2020 DGGI, Ghaziabad under Section 132(1)(b) 132 (1) (c) read with Section 132 (1) (i) of the Central Goods and Services Tax Act, at Police Station of Directorate General of Goods and Service Tax Intelligence (DGGI), Ghaziabad, District Ghaziabad.
The facts giving rise to the case are that an arrest memo under Section 69 of the Central Goods and Services Tax Act, 2017 was served upon the accused Vinod Kumar in case no. 73 of 2020 under sections 132(1)(b) 132 (1) (c) read with Section 132 (1) (i) of the Act by DGGI, Ghaziabad referring therein that the accused has committed an offense specified in clause (a) or clause (b) or clause (c) or clause (d) of sub section (1) of Section 132 of the Central Goods and Service Tax Act, 2017 which is punishable under clause (i) or (ii) of subsection (1) or subsection (2) of the said Section.
One Panchnama was executed on14-06-2019 Eight Panchnama were executed on 24.11.2020, one Panchnama was executed on 25-11-2020, and one Panchnama was executed on 26-11-2020. Shri Vinod Kumar, in his statement recorded on the spot under Section 70 of the Central Goods and Service Tax Act 2017 on being asked about the goods purchased from the four entities M/S Jain Trading Company (GSTIN: 07AJPPJ2500GIGH), M/S Bankey Bihari (GSTIN: 07BMLPK6659KIZC), M/S Paras Trading Company (GSTIN: 07 DDMPK0972FIZF), and M/S Mahi Enterprises (GSTIN: 07GXPRS1525NIZM), which have been proved to be non existent and Vinod Kumar could not furnish any of the documents pertaining to transportation or payment. Above mentioned four entities have been proven to no existent and having passed on the fake ITC of Rs. 1.30 Crore put up before Vinod Kumar. Subsequently, more such fake firms surfaced during the investigation in as much as they were non existing at their place of business and having no business dealing with M/S Shre Ram Sales Corporation. Shri Vinod Kumar never appeared in person before investigating officer on 24-06-2020, 01-07-2020, and 2207-2020. Rather, some of the documents were submitted by the representative of /Shri Vinod Kumar. He did not appear on 18-09-2020 before investigating officer. Shri Vinod Kumar was given ample opportunity to produce the vital documents as such transport documents and payment particularly during the recording of his statement on 28-02-2020. In this regard several summons were issued to him on 1803-2020, 28-05-2020, 13-08-2020, 22-10-2020, & 23-12-2020 to produce such documents in support of his claim but Shri Vinod Kumar did not submit requisite documents and every time furnished evasive replies either citing his illness or some other reason. Statement of Vinod Kumar was recored the very day under Section 70 of the CGST Act 2017 in the office of DGGI Ghaziabad and the investigation report was put up before the competent authority i.e. Additional Director General, Directorate General Goods and Service Tax Intelligence Meerut Zone Unit on the very day who in his noting dated 30-12-2020 has conclusively mentioned that he he has reasons to believe that Shri Vinod Kumar may be put under arrest for free and fair investigation of the case. Accordingly, he was place under arrest by the authorised officer on 30-12-2020 at 6:15 P.M. in the office of DGGI at Ghaziabad and he has been explain the grounds of his arrest. He was also informed his right to have someone informed about his arrest and Ms. Shashi Garg has been informed about his arrest by Rajiv Nagar, Itelligence officer.
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