Rajesh Kanodia vs. Union Of INDIA
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Cause title — parties, addresses and appearances
ORDER 01.11.2023
This matter is taken up through hybrid mode.
Heard learned counsel for the petitioner and learned Addl. Standing Counsel for the State.
The petitioner is apprehending arrest in connection with F.No.IV (06)/11/AE/GST/RKL/2023/PT-II corresponding to 2(C)CC No. 61/2023 pending in the Court of learned S.D.J.M.(P), Uditnagar, Rourkela.
It is alleged that the petitioner is one of the partners of M/s. Maa Dhanvarshi Enterprises, which has fraudulently shown transactions total amounting to Rs.40,64,76,121/- in order to avail bogus Input Tax Credit (ITC) of Rs.8,70,16,392/-. It is submitted by learned counsel for the petitioner that even according to the prosecution, one Rakesh Kumar Kanodia is the master mind. The petitioner happens to be his brother and a namesake partner only. The entire transactions have been mastermind by the said Rakesh Kumar Kanodia and not the petitioner.
Mr. Satpathy, learned Senior Standing Counsel appearing for the GST submits that the petitioner is equally involved in the fraudulent transactions. However, he fairly Order No. 3. submits that no steps have been taken to arrest the petitioner as yet though his statement has been recorded and summon was issued by the Office, pursuant to which he had appeared once but subsequently, he has not appeared.
After hearing learned counsel for the parties and on going through the materials on record, this Court is of the view that since the petitioner has not been arrested as yet and only a summon has been issued for his appearance, his apprehension of being taken into custody appears to be without any basis because had it been the intention of the Investigating Agency to take him into custody, he would have already been arrested. However, the petitioner appears to have been let off after recording of his statement and only a summons has been issued against him.
Taking into consideration all the above facts, the ABLAPL is disposed of directing the petitioner to appear before the Investigating Officer pursuant to the summons issued to him within a week.
The ABLAPL is disposed of.
(Sashikanta Mishra) Judge A.K. Rana
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.