Pulkit vs. State (Nct Of Delhi)
Held
The Court held that the petitioner's previous involvement in a similar case with M/s Saraswati Enterprises, involving fraudulent claims of input tax credit, indicated a pattern of similar cheating. The Court found the petitioner's interrogation necessary to unearth the entire scam, especially given his alleged active role in registering M/s Kavita Industries and opening a bank account introduced by a fictitious person.
Facts
The prosecution alleged that the petitioner was involved in a scam involving M/s Kavita Industries, which fraudulently claimed input tax credit (ITC) of Rs. 47,46,08,310/- by filing FORM TRAN 1 without actual ITC availability. The firm then utilized this claimed ITC to square off its output tax liability. Investigations revealed fake invoices, non-existent bank accounts, and fake KYC documents.
Key Issues
Whether the petitioner is entitled to anticipatory bail given his alleged involvement in a large-scale GST fraud and his previous involvement in similar cases. The court also considered whether the current FIR was a duplication of a previous FIR.
Sections Cited
Section 132(1)(B), Section 132(1)(C), Section 132
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2022 BAIL APPLN. 1456/2022, CRL.M.(BAIL) 561/2022
This is an application preferred on behalf of the petitioner under Section 438 read with Section 482 Cr.P.C. for grant of anticipatory bail in FIR No.60/2019, under Section 417/420/467/468/471/120B I.P.C. and Sections 132(1)(B) and 132(1)(C) Central Goods and Services Tax Act(CGST), 2017 registered at Police Station: EOW.
In nutshell, as per the case of the prosecution, the amount of GST against the sales made by M/s Kavita Industries was collected by Shubham Khandelwal @ Shubham in PNB account No.0122002110621806.As per rules and regulations of CGST Act, the onus of depositing the tax collected is with the seller i.e. M/s Kavita Industries. However, the accused persons abused t
The judgment continues below.
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