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SAURABH SHARAD SRIVASTAVA vs. CENTRAL GOODS & SERVICES TAX
(Punjab and Haryana High Court)

Hon'ble Judges:

GURVINDER SINGH GILL
Pet. Counsel
H.s. Brar
Jivitish Singh Dosanjh
Res. Counsel
Anshuman Chopra

Petitioner / Applicant

SAURABH SHARAD SRIVASTAVA
Respondent CENTRAL GOODS & SERVICES TAX
Court Punjab and Haryana High Court
State

Punjab

Date Nov 29, 2022
Order No.

CRM-M-16772-2022 (O&M)

Citation

2022(11) TAXREPLY 6621
Original Order
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ORDER

1. The petitioner seeks grant of regular bail in a complaint bearing No. COMA/49/2022 dated 12.4.2022 under Section 132 of the Central Goods and Services Tax Act, 2017. 2. As per the case of the complainant-department i.e. Directorate General of GST Intelligence (in short hereinafter referred to as the DGGI), the accused-firm has availed input tax credit to the tune of ₹ 5.65 crores from various non-existent suppliers, without receipt of goods. The firm of the accused i.e. M/s Saibro Industries had availed this input tax credit during the period from July, 2017 to November, 2020 and investigation revealed that most of the suppliers were not working from the registered premises. The status of GST registration in case of some suppliers was even found as cancelled. Some suppliers admitted during the course of investigation that they issued invoices without supply of goods. It is alleged that the accused has  committed the offence punishable under Section 132(1)(b)(c)(i)(3)(5....

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