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SH. GAURAV vs. UNION OF INDIA
(Bombay High Court)

Hon'ble Judges:

PUSHPA V. GANEDIWALA, J.

Pet. Counsel

Firdos Mirza

Res. Counsel

S.n. Bhattad

Petitioner / Applicant	SH. GAURAV
Respondent	UNION OF INDIA
Court	Bombay High Court
State	Maharashtra
Date	Jan 6, 2021
Order No.	CRIMINAL APPLICATION (BA) NO. 1252 OF 2020
Citation	2021(1) TAXREPLY 3811
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Section 132

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ORDER
Heard. 2. This is an application for grant of bail in case No. F. No. DGGSTI/NZU/12(4)52/GrD/2020-21 for the offence punishable under Section 132(1)(i) of the Central Goods and Services Tax Act, 2017 (for short “Act of 2017”). 3. It is stated that the applicant is a Director of public limited company - ‘M/s. Dee Vee Project Ltd., having GSTIN No. 27AAECD4619B1Z0. That its corporate office is situated at Korba, and head office at Raipur (C.G.). 4. The applicant came to be arrested on 25/11/2020 on the allegation that the permanent place of business, declared by the aforesaid entity, is found to be incorrect. It is further alleged that in the invoices and Eway bills prepared online, the address shown was not the functional address of the entity. It is further alleged that the applicant has availed input tax credit of ₹ 49.19 Crore, without having any physical presence in the State of Maharashtra. That he tried to establish his presence using fake and fo....