Rajasthan High Court - Jaipur
Ashok Kumar Sihotiya S/O Sh. Anandilal ... vs Union Of India on 5 July, 2021
Author: Pankaj Bhandari
Bench: Pankaj Bhandari
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Criminal Miscellaneous Bail Application No.
9808/2021
Ashok Kumar Sihotiya S/o Sh. Anandilal Sihotiya, R/o A-61-B,
Dadhichi Nagar, Murlipura, Jaipur (Raj). ( Accused Petitioner Is
In Jc At Central Jail, Jaipur ).
----Petitioner
Versus
Union Of India, Through Central Goods And Service Tax
Commissionerate Jaipur. Through P.p.
----Respondent
For Petitioner(s) : Mr. Pankaj Ghiya, through VC For UOI : Mr. Kinshuk Jain HON'BLE MR. JUSTICE PANKAJ BHANDARI Judgment / Order 05/07/2021
1. Petitioner has filed this bail application under Section 439 of Cr.P.C.
2. Complaint No. IV (06)26/AE/JPR/2019 filed before Additional Chief Metropolitan Magistrate (Economic Offences) Jaipur, Second for offences under Sections 132(1(ab))(c) of the Central Goods and Services Tax Act, 2017.
3. It is contended by counsel for the petitioner that the allegation in the charge-sheet is with regard to transfer of fake ITC Bills to the tune of Rs. 7.81 Cr. Petitioner was arrested on 03.02.2021 and charge-sheet was filed on 03.04.2021. Conclusion of trial will take time. Petitioner in fact was dealing with scrap and had purchased scrap and sold it to other entities. It is further (Downloaded on 07/07/2021 at 09:38:09 PM) (2 of 2) [CRLMB-9808/2021] contended that the period under dispute is from November 2017 to March 2019 and the statement recorded under Section 70 C.G.S.T. Act cannot be read against the petitioner.
4. Learned counsel for the Union of India has vehemently opposed the bail application. It is contended that petitioner was running the business from his residential premises. He has neither purchased nor has sold any goods. He was only creating fake bills and the fake bills were created to the tune of Rs. 44 Cr. It is also contended that fake firms were also created by the petitioner and some of the entities to which the ITC was transferred have admitted that there was no movement of goods. It is further contended that petitioner has created fake bills and has transferred to as many as 56 suppliers.
5. I have considered the contentions.
6. From the investigation done by the Department, it is evident that there was no movement of goods done by the petitioner and fake invoices were generated in order to avail the ITC and in order to pass on the ITC to various entities, the fake bills which were generated by the petitioner is to the tune of Rs. 44 Cr.
7. Considering the contentions put forth by counsel for the Union of India, I am not inclined to entertain the bail application.
8. This bail application is accordingly, dismissed.
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