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PRADIP KUMAR JAIN & OTHERS vs. UNION OF INDIA
(Allahabad High Court)

Hon'ble Judges:

SUBHASH CHANDRA SHARMA,
Pet. Counsel
Mehul Khare
Pragya Pandey
Res. Counsel
Parv Agarwal

Petitioner / Applicant

PRADIP KUMAR JAIN & OTHERS
Respondent UNION OF INDIA
Court Allahabad High Court
State

Uttar Pradesh

Date May 29, 2024
Order No.

Criminal Misc. Bail Application No. - 18751 of 2024, 18606 of 2024

Citation

2024(5) TAXREPLY 9796
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ORDER

ORDER HON'BLE SUBHASH CHANDRA SHARMA, J. Counter affidavits filed today by learned counsel for the D.G.G.I. in Criminal Misc. Bail Application No. 18751 of 2024 and in Criminal Misc. Bail Application No. 18606 of 2024 are taken on record. Heard Sri Pradeep Jain, Kunwar Gangesh Singh, Tarun Garg and Sambhav Jain learned counsel for the applicants, learned counsel for the D.G.G.I. and perused the record. Facts in brief are that Devendra Kumar Jain is proprietor of Aadi Enterprises and 5 other firms those are non-existent and operated by him. He fraudulently availed ITC amounting to Rs. 67.75 crores and passed on ITC amounting to Rs. 67.46 crores, out of which ITC to the tune of Rs. 45.39 crores was fraudulently availed by Pradip Kumar Jain. This Input Tax Credit was availed and passed on without actual supply of goods on the basis of issuance and receipt of fake tax invoices. In such a manner both of them Devender Kumar Jain and Pradip Kumar Jain committed offences....

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