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SUBHASH CHOUHAN S/O LALCHAND CHOUHAN vs. UNION OF INDIA AND OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

DEEPAK KUMAR TIWARI

Pet. Counsel

Fouzia Mirza

Ali Afzal Mirza

Res. Counsel

Maneesh Sharma

Bp Banjare

Petitioner / Applicant	SUBHASH CHOUHAN S/O LALCHAND CHOUHAN
Respondent	UNION OF INDIA AND OTHERS
Court	Chhattisgarh High Court
State	Chhatisgarh
Date	Jun 21, 2022
Order No.	MCRC No. 900 of 2022
Citation	2022(6) TAXREPLY 5952
Original Order
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ORDER
1. The applicant has preferred this application for grant of bail as he is arrested in connection with Crime No.88/GST/21-22 registered in Police Station Central GST, Raipur, (Preventive) District Raipur for offence under Sections 132 (1)(a) & 132 (1)(c), 132 (1)(1)(i) of the Central Goods and Service Tax Act, 2017 (for short 'the Act'). 2. Case of the prosecution is that the applicant is the Proprietor of M/s Minal Traders, Bhilai and is doing the business of Iron Trading. The applicant was arrested by the officers of the CGST on 27.10.2021 and after investigation, a complaint has been filed against the applicant on 24.12.2021 alleging that the applicant carried out purchases from different entities and wrongly availed Input Tax credit of Rs.6,95,32,472/- by procuring invoices from fake and fictitious firm and also supplied goods without payment of tax and without issuing invoices to the tune of Rs.27,70,559/-. Thus total Input Tax Credit availed and non-payment of ....