Meerut Court refuses to grant bail to the person accused of issuing any invoice or bill without supply of goods, wrongfully availing ITC [Read Order]

The Meerut Court refused to grant bail to the person accused of  issuing any invoice or bill without supply of goods and wrongfully availing ITC.

The bail application has been moved by accused Mrs. Chahya Devi, alleged to have committed the offence under Section 132(1)(a) 132 (1) (b) read with Section 132 (1) (i) of the Central Goods and Services Tax Act.

A search was conducted at M/S Prabhat Zarda Factory and M/s Mahalaxmi Transport or Freight movers. During the search physical stock-taking of finished goods and raw material lying in premises in presence of r General Manager, and Account Manager.

The counsel for the applicant has submitted that the applicant was arbitrarily arrested by the respondent authority without any legal basis. The applicant is proprietor of Firm M/s Prabhat Zarda Factory Overseas. The applicant’s firm has already deposited part of the GST amount “under protest” total amount of 53,37,819­. Total duty amount due which according to the respondent authority was to the tune of Rs. 3.85 Crore and suddenly jumped to an imaginary higher figure to launch the present prosecution against the applicant.

The court noted that duty/GST and other taxes on shortage detected in factory premises are due and looking at the gravity and seriousness of the offence, without making any comment upon the merits of the case, dismissed the bail application.

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