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RAKESH KUMAR KHANDELWAL S/O SHRI RAMESH KUMAR KHANDELWAL vs. UNION OF INDIA
(Rajasthan High Court)

Hon'ble Judges:

PANKAJ BHANDARI
Pet. Counsel
Vivek Raj Singh Bajwa
Res. Counsel
Siddharth Ranka

Petitioner / Applicant

RAKESH KUMAR KHANDELWAL S/O SHRI RAMESH KUMAR KHANDELWAL
Respondent UNION OF INDIA
Court Rajasthan High Court
State

Rajasthan

Date Oct 14, 2019
Order No.

S.B. Criminal Miscellaneous Bail Application No. 12440/2019

Citation

2019(10) TAXREPLY 1760
Original Order
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ORDER

1. Petitioner has filed this bail application under Section 439 of Cr.P.C. 2. Case No. iv(6)118/AE/JPR/2019/PART-1 relating to offence under Section 132(1)(e) of Central Goods & Service Tax Act, 2017 regarding which bail application has been rejected by Sessions Judge, Jaipur Metropolitan, Jaipur. 3. It is contended by counsel for the petitioner that petitioner was the Manager and Authorized signatory of Padmavati Industries. The partners of the firm were Namrata Jain and Santosh Kumar Jain. Department conducted an investigation and came to the conclusion that ₹ 7.12 Crore Input Tax Credit has been wrongly claimed by Padmavati Industries. 4. It is contended that all transactions were carried out through Bank transactions and the Industries from whom purchases were made were all active, as per the record of the Department. 5. It is also contended that an amount of ₹ 3.33 Crore was deposited with the Department, thus bringing the total disputed tax credit amoun....

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