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GAURAV SINGHAL vs. UNION OF INDIA
(Allahabad High Court)

Hon'ble Judges:

SUBHASH CHANDRA SHARMA
Pet. Counsel
Aushim Luthra
Irshad Husain
Res. Counsel
Parv Agarwal

Petitioner / Applicant

GAURAV SINGHAL

Respondent UNION OF INDIA
Court Allahabad High Court
State

Uttar Pradesh

Date May 29, 2024
Order No.

CRIMINAL MISC. BAIL APPLICATION No. - 16786 of 2024

Citation

2024(5) TAXREPLY 10038
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ORDER

1. Heard Sri Manish Tiwari Senior Advocate assisted by Sri Aushim Luthra learned counsel for the applicant, learned counsel for the D.G.G.I. and perused the record. 2. Facts in brief are that during investigation it was found that accused persons had created fake 3100 mother firms and on removing duplicate firms 2528 firms passed on fake G.S.T. invoices to the tune of Rs. 2645.29 crores. From 2528 mother firms Input Tax Credit (ITC) was passed on to 6492 firms on all India basis. The data relating to the 114 mother firms was analyzed and 22 mother firms were prima facie found involved in passing on fraudulent Input Tax Credit (ITC) to the tune of Rs. 14.65 crores till date and all 22 mother firms during inspection were found non-existent. Total fake ITC confirmed as on date is Rs. 163.50 crores in this case. On account of receipts of fake tax invoices without actual receipt of goods fraudulent availment of Input Tax Credit to the tune of Rs. 174.46 crores and further passing on ....

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