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PARITOSH KUMAR SIINGH AND OTHERS vs. SENIOR INTELLIGENCE OFFICER
(Chhattisgarh High Court)

Hon'ble Judges:

PARTH PRATEEM SAHU
Pet. Counsel
B.p. Sharma
M.l. Saket
Nitesh Jain
Res. Counsel
Maneesh Sharma

Petitioner / Applicant

PARITOSH KUMAR SIINGH AND OTHERS
Respondent SENIOR INTELLIGENCE OFFICER
Court Chhattisgarh High Court
State

Chhatisgarh

Date Jan 18, 2022
Order No.

MCRC No.6764 of 2021

Citation

2022(1) TAXREPLY 4989
Original Order
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ORDER

1. This is first application on behalf of applicants under Section 439 of Code of Criminal Procedure, 1973 for grant of regular bail as applicants are in custody since 25.1.2021 in connection with Crime/DDGI Case No.124/2020-21 registered in the office of the Directorate of GST Intelligence, GST, Raipur for commission of offence punishable under Section 132 (1) (b) (c) of the Goods and Services Tax Act, 2017 (henceforth 'the GST Act'). 2. Case of non-applicant Department, in brief, is that based on GST Intelligence report, non-applicant started investigation, during course of investigation it revealed that M/s Manoj Enterprises, Raipur had never made any kind of purchase from any entity, it is non-existent firm at the registered address. It further revealed that applicants have formed forged firms in Chhattisgarh, Jharkhand, Madhya Pradesh, West Bengal and Maharashtra; availed illegal benefits of input tax credits and thereby caused loss of ₹ 258 Crore approximately to....

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