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GAURAV KAKKAR vs. DIRECTORATE GENERAL OF GST INTELLIGENCE
(Rajasthan High Court)

Hon'ble Judges:

MANOJ KUMAR GARG
Pet. Counsel
R.k. Agarwal
Yash Vardhan Nandwana
Res. Counsel
Kinshuk Jain
Sourabh Jain
Jai Upadhyaya

Petitioner / Applicant

GAURAV KAKKAR

Respondent DIRECTORATE GENERAL OF GST INTELLIGENCE
Court Rajasthan High Court
State

Rajasthan

Date Jan 11, 2023
Order No.

S.B. Criminal Miscellaneous Bail Application No. 17536/2022

Citation

2023(1) TAXREPLY 7017
Original Order
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ORDER

ORDER The petitioner has been arrested in connection with File No. DGGI/INV/INT/1073/2022-GR.J.O/O DD-DGGI-RU-UDAIPUR for offence under Section 132(1)(c) (f)(k) and (l) of Central Goods and Service Tax Act, 2017. The prosecution case against the petitioner is that he created fake firms for availment and passing of fake/ ineligiblie Input Tax Credit (ITC) to facilitate existing beneficiary firms. It is alleged that in total, ITC of Rs. 19.65 crores has been availed on the basis of goodsless invoices which is ineligible as per Section 16(2)(b) of the CGST Act, 2017. Learned counsel for the petitioner submits that the petitioner has been falsely implicated in this case and the arrest has been made without determining the tax liability and by wrongfully calculating ITC allegedly availed by the present petitioner. Learned counsel appearing for the petitioner submits that the present petitioner is no way involved in the commission of the offences alleged and that he has been a....

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