have struggled to regulate the history sheet system by providing court review for individuals objecting to their history sheet designation and by limiting police discretion ... history sheets and to keep the history sheeters on surveillance depending on the circumstances, can it be said that opening of history sheet or continuing
commodity vis-a-vis the input. Therefore, in the case of computer system or data processing system, the inputs which are fed in are entirely ... different from the inputs, inasmuch as what comes out is having different connotation and use. Thus, the activity of data processing through
have struggled to regulate the history sheet system by providing court review for individuals objecting to their history sheet designation and by limiting police discretion ... history sheets and to keep the history sheeters on surveillance depending on the circumstances, can it be said that opening of history sheet or continuing
admitted that he had availed fraudulent Input Tax Credit of Rs.67.47 crores and passed on Input Tax Credit of Rs.63.57 crores ... accused persons. Further, it is averred in the complaint that the data of these fraudulent transactions is contained in a google drive, maintained
admitted that he had availed fraudulent Input Tax Credit of Rs.67.47 crores and passed on Input Tax Credit of Rs.63.57 crores ... accused persons. Further, it is averred in the complaint that the data of these fraudulent transactions is contained in a google drive, maintained
user I.D. and password of the applicant and raised fabricated input tax credit. Learned counsel for the applicant further submits that detail investigation ... Investigating Officer, in which, he categorically stated that he was a Data Entry Operator and he was actively associated with one Chartered Accountant, namely, Pradeep
details of ten firms with respective availed input tax credit and passed on input tax credit, is contained in para 28 of the complaint.
Similarly ... details of the twelve firms with respective availed input tax credit and passed on input tax credit is contained in para 31 of the complaint
availed ineligible Input Tax Credit of GST amounting to Rs. 31.18 crores from 17 fake firms. The complaint contains verification of data analysis, financial analysis ... purpose of his prosecution and punishment. A copy of the complaint/charge-sheet dated 14.11.2024 is appended with supplementary affidavit dated 22.01.2025 filed on behalf
were lodged which culminated into charge sheet. The analysis of data/ information, as shared by the NOIDA police, revealed that accused persons had created fake ... found subsequently that from 2528 mother firms Input Tax Credit (ITC) was passed on to 6492 firms (which are called Level 1 firms
Anant Narayan Mishra vs The Union Of India And 4 Others on 2 December, 2019
