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M. SAMPATH KUMAR vs. THE SUPERINTENDENT OF CGST & CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

P.VELMURUGAN
Pet. Counsel
G.natarajan
Res. Counsel
Rajendran Raghavan
N.p.kumar

Petitioner / Applicant

M. SAMPATH KUMAR
Respondent THE SUPERINTENDENT OF CGST & CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Jun 15, 2021
Order No.

Crl.R.C.No.328 of 2021

Citation

2021(6) TAXREPLY 4332
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ORDER

Heard the learned counsel on either side and perused the materials available on record. 2. This petition has been filed to set aside the order dated 22.03.2021 passed in Crl.M.P.No.9458 of 2021, by the learned Chief Judicial Magistrate, Coimbatore and direct the learned Chief Judicial Magistrate to grant the Statutory Bail to the petitioner. 3. The case of the prosecution is that the petitioner has floated fake company Iron-Scrap dealers which included M/s.Aaliya Enterprises, M/s.Vinayaka Enterprises, M/s.A.R.Enterprises and several other units, and has issued invoices for a value of around ₹ 50 Crores, involving GST of 9.70 Crors through five fake companies. The petitioner alleged to have availed input tax credit based on fake invoices and has committed offences under Sections 132 (1)(b) and 132(1)(c) of Central Goods and Services Act, 2017, (In short "CGST Act") punishable under Section 132 (1)(i) of CGST Act, 2017. The petitioner is in judicial custody from 29....

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