Page 194 - GSTL_2nd April 2020_Vol 35_Part 1

96 GST LAW TIMES [ Vol. 35
State Counsel has further submitted that the evidence collected during investiga-
tion shows that the bogus 18 firms in question have been got registered by the
main accused Rajesh Mittal wherein in case of many of the firms, his own mail-
ID or phone number had been used. It has further been submitted that apart
from providing his own mail-ID and phone number, he has been using a few
other phone numbers and some mail-IDs as well.
11. The Learned State Counsel has submitted that as far as the proceed-
ings under Section 122 of GST Act are concerned, the same can continue in addi-
tion to the prosecution under provisions of IPC and that in the case of Rajesh and
Inder Pratap Singh, they have been granted conditional bail only while Manish
has been granted absolute bail. It has further been submitted that the purpose of
Section 122 of GST Act is mainly to secure realization of tax which has been
evaded and that in addition to proceedings under Section 122 of GST Act, the
accused can be prosecuted for offences under Indian Penal Code if it is found
that the accused have committed any cheating or forgery, as had been done in
the present case.
12. I have considered rival submissions addressed before this Court.
From the information collected by the police, the following information pertain-
ing to 18 firms got incorporated/registered by the kingpin Rajesh Mittal apart
from the firm M/s. Lalit Trading Company, can be discerned :-

Sr. Trade Owner (i) Mobile No. (i) E-mail ID-at GST Taxable Total Tax
No. Name Name at GST Portal & Portal & (ii) E-mail Value
(ii) Mobile No. ID-at E-way Bill
at E-way Bill Portal
Portal
1 M/s. Soni Sonia D/o (i) 8607870002 (i) panipat34@gmail. 43,30,16,964 3,28,32,271
Textiles Sabira (Sat Narayan) com
(ii) 8607870002 (ii) panipat34@gmail.
com
2 M/s. Sri Sangeet S/o (i) 9050007237 (i) rkmit- 42,55,49,615 3,04,30,178
Ramesh- Sabira (Sumit) tal2011@gmail. com
waram 9992000974 (ii) rkmittal2011rk@
Interna- (Inder) gmail.com
tional
(ii) 9992000974
3 M/s. Inder (i) 9050007237 (i) panipat34@gmail. 32,05,51,590 2,24,46,239
Shree Pratap (Sumit) com
Balaji Singh S/o 9034697683 rkmittal2011rk@gmail.
Wooltex Ramesh (ii) 9034697683 com
Chander (ii) rkmittal2011rk@
gmail.com
4 M/s. Sumit S/o (i) 9050007237 (i) rkmittal2011@ 40,43,46,448 3,07,79,207
Radha Raghunath 9050007238 gmail.com
Kanheya Tiwari (Rajesh Mittal) (ii) rkmittal2011@
Export (ii) 9050007238 gmail.com
5 M/s. Sidhi Amit (i) 9050007237 (i) rkmittal2011rk@ 2,95,88,22,070 16,86,65,367
Vinayak Kumar 9053330888 gmail.com
Textiles Tiwari S/o (Inder) (ii) rkmittal2011rk@
Raghunath (ii) 9053330888 gmail.com

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