GST Evasion: Gauhati HC refuses Bail to Tax Consultant for allegedly collecting Fake Invoices, E-Way Bills to wrongfully avail ITC [Read Order]

GST Evasion - Bail - Tax Consultant - fake invoices - E-way bills - wrongfully avail ITC - Taxscan

The Gauhati High Court refused to grant the Bail to the Tax Consultant for allegedly collecting fake invoices, and E-way bills to wrongfully avail Input Tax Credit (ITC).

Mr. HRA Choudhury, senior counsel for the petitioner, Sourav Bajoria while praying for bail of the petitioner has submitted that the allegation against the present petitioner is that he had managed/collected the fake invoices and facilitated the commission of the offense by the co-accused, Amit Kumar. The petitioner is a Tax Consultant and he has no individual role in the commission of the offense. According to him, the petitioner has done his duty as a Tax Consultant only on the basis of the materials given to him.

However, Mr. Keyal, Standing Counsel, CGST has objected to the prayer for bail with reference to the materials in the record to the effect, that the petitioner had collected from the concerned firms/individuals fake invoices, E-way bills, etc and he was in complete league and connivance with the co-accused Amit Kumar in the commission of the alleged offense. The investigation is still on and some vital clues have been collected requiring further detailed investigation into the matter involved in this case. It is his further submission that this is a huge economic offense committed against the State to the tune of Rs. 28,97,85,917/- by availing irregular ITC by co-accused.

The single-judge bench of Justice Hitesh Kumar Sarma while rejecting the bail application found that this complaint alleged a huge economic offense and therefore, a thorough and detailed investigation is essential. Further, considering the materials so far collected by the Investigating Agency in respect of manipulation of invoices, etc, and the role of this petitioner in facilitating the commission of the offense of huge tax evasion of Rs. 28,97,85,917/-, the enlargement of the petitioner on bail, at this stage, is likely to hamper the investigation and tamper evidence which may amount to compromising with the entire investigation of the case.

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