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COMMISSIONER OF THE CENTRAL GOODS AND SERVICE TAX vs. SANJEEV MALHOTRA & ANOTHER
(Delhi High Court)

Hon'ble Judges:

ANISH DAYAL
Pet. Counsel
Harpreet Singh
Chander Kiran
Sameer Gosain
Res. Counsel
Sanjay Abott
Harsh Sethi
Anant Nigam

Petitioner / Applicant

COMMISSIONER OF THE CENTRAL GOODS AND SERVICE TAX
Respondent SANJEEV MALHOTRA & ANOTHER
Court Delhi High Court
State

Delhi

Date Aug 8, 2024
Order No.

CRL. M. C. 899/2024

Citation

2024(8) TAXREPLY 10558
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ORDER

ORDER 1. The present petition has been filed seeking cancellation of bail granted to the respondents vide order dated 24.1.2024 passed by the learned ASJ-03, Patiala House Court, New Delhi. 2. The accused was a director of M/s Best Buildwell Private Limited and the allegations are in relation to the years pertaining to 2017/2018, in that the accused company of which the respondent was a Director, filed input tax credit for firms which were found to be non-operational. 3. On 17.1.2024, the Department conducted a surprise search at the premises, however, neither any incriminating material nor any stock discrepancy was found. 4. The accused/respondent later joined the investigation and was interrogated for 12 hours and was arrested on the same day. The transactions which are alleged by the Department are of the year 2017/2018. On this basis as also that the department itself has sought the judicial custody of the accused/respondent, the Trial Court reached a conclusion ....

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