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KRISHNA MURARI SINGH vs. UNION OF INDIA & ORS.
(Bombay High Court)

Hon'ble Judges:

R. D. DHANUKA
S. M. MODAK
Pet. Counsel
Bharat Raichandani
Rishabh Jain
Res. Counsel
J.b. Mishra
D.b. Deshmukh
Sangeeta Yadav

Petitioner / Applicant

KRISHNA MURARI SINGH
Respondent UNION OF INDIA & ORS.
Court Bombay High Court
State

Maharashtra

Date Feb 1, 2022
Order No.

INTERIM APPLICATION NO. 3682 OF 2021 IN WRIT PETITION (ST.) NO. 9767 OF 2021

Citation

2022(2) TAXREPLY 5048
Original Order
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ORDER

Considering the urgency we have heard Mr. Raichandani, learned Counsel appearing for the Applicant/Petitioner, Mr. Mishra, learned Cousel appearing for Respondent No.2 and Mr. Kakade, learned G.P. appearing for the State. 2. The Applicant is accused of an offence involving violation of the provisions of Section 76 (for not paying the amount of tax to the Government though collected) punishable under Section 132(1), (c), (d), (f) of Central Goods and Service Tax Act, 2017 (“Act”). The maximum punishment prescribed is five years with fine. It depends upon the amount of tax not deposited. According to the department, the Petitioner has collected taxes from his customers to the tune of ₹ 6.30 crores and has not deposited with the Government Exchequer. So also it was disclosed during investigation that ineligible input tax credit of ₹ 160 crores was taken on the transaction of ₹ 8.70 crores by way of fictitious transactions. 3. During investigation, it was also ....

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