Defence of India Rules in force in 1943 (Notification
No. 23 I.T.C./ 43 dated 1st July, 1943). That order was
general and there ... another order was issued under s. 3 (Notification
No. 2 I.T.C. dated 6th March, 1948). It provided for
imposition of conditions
cover the movement of clandestine goods
with fake invoices so that fraudulent ITC could be availed for adjustment
against the output tax liability ... fact the
respondent arbitrarily has alleged wrong ITC in Universal Exports in a
mode and manner unknown to law with an intent
dated February 14, 2022 under
Sections 341 , 325 and 34 of the IPC had been registered. On March 9, 2022,
Ramesh Shaw intimated the police ... dated March 9, 2022
was diarized. Soon thereafter, a bail bond was submitted by a clerk, seeking
Vishal's release. Vishal was released upon
fraudulently to the
tune of Rs.6,30,08,361/- and utilized ITC fraudulently to the tune ... further passed on ITC to the tune of
Rs.4,48,68,270/- in M/s AR International and M/s RA Enterprises
huge
amount of Goods and Service Tax particularly, in
cases where illicit ITC is claimed and availed by
procuring invoices without actual receipt ... firms/companies in the name of relatives, employees
and others namely, M/s Reevan Creation, Gayatri
Corporation and J.K. Traders, whereby, illicit ITC
I.T.C. Limited A Company Duly ... vs State Of U.P. Through Principal ... on 28 October, 2006
JUDGMENT
Poonam Srivastav, J.
1. Heard ... release of the goods in favour of the authorized representative of the company subject to certain terms and conditions but the application for sale
IPC and u/s
3(1)(xii) of The Scheduled Caste and
Scheduled Tribe (Prevention of Atrocities)
Act.
The bail bond of the accused ... IPC and u/s 3(1)(xii) of The
Scheduled Caste and Scheduled Tribe
(Prevention of Atrocities) Act.
The bail bond of the accused
workers in ITC company after his retirement served in
Army and from 2014 onwards he served at ITC company ... prior to joining to
service at ITC company he was served in Indian Army and
retired as Ex-service man in the year
transactions are bogus and fictitious, created only on paper, solely to avail
ITC. The manner of recovery of credit in cases of excess ... materials never purchased and passing on such Input Tax Credit
to companies to whom they never sold any goods. The Department has
estimated that fake
counsel for the petitioners that the
investigation against the company M/s KMG Industrial Traders Pvt. Ltd. in
BAIL APPLN. 458/2021 Page ... that the company did not receive goods and
only received invoices against which ITC was wrongly availed and the said
invoices were
