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LALIT DOGRA vs. COMMISSIONER, CGST
(Punjab and Haryana High Court)

Hon'ble Judges:

GURBIR SINGH.
Pet. Counsel
Tushar Gautam
Karan Sharma
Res. Counsel
Sourabh Goel
Tej Bahadur

Petitioner / Applicant

LALIT DOGRA
Respondent COMMISSIONER, CGST
Court Punjab and Haryana High Court
State

Punjab

Date Mar 21, 2023
Order No.

CRM-M-5633-2023

Citation

2023(3) TAXREPLY 7142
Original Order
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ORDER

GURBIR SINGH , J. : Prayer in this petition under Section 439 Cr.P.C. is for grant of regular bail to the petitioner in case No.COMA/86/16.07.2022, under Sections 132(1)(i) read with Section 132(1)(c)(e)(f) of CGST Act, 2017, registered at Police Station Sadar, Gurugram. Reply on behalf of Central Goods and Services Tax (CGST) Commissionerate, Gurugram, through Rajesh Shrivastava, Superintendent, Anti Evasion, CGST, Gurugram, has been filed, which is ordered to be taken on record. A report of officers of Anti Evasion, CGST revealed that some non-existent, bogus and non-operational firms namely M/s Barista Fashion, M/s Alexa Impecs Solutions, M/s Global Solar Solution and M/s EL Bella Export were accumulating very high amount of fraudulent Input Tax Credit (hereinafter called 'ITC'), on the basis of bogus purchase invoices from nonexistent and fraudulent firms and further showing sale invoices at lower tax rate and claiming inverted tax refund, by filing and unloa....

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