Page 66 - GSTL_30th April 2020_Vol 35_Part 5

552 GST LAW TIMES [ Vol. 35
Govind Enterprises v. State of U.P. — 2019 (27) G.S.T.L. 161 (All.) — Referred ........................... [Para 13]
Metal Forgings v. Union of India — 2002 (146) E.L.T. 241 (S.C.) — Referred .................................. [Para 9]
Radheshyam Kejriwal v. State of West Bengal — 2011 (266) E.L.T. 294 (S.C.) — Referred ........... [Para 7]
REPRESENTED BY : Shri Anil Prakash Mathur, for the Applicant.
[Order]. - Heard Sri Anil Prakash, Learned Counsel for the applicant,
and Sri B.A. Khan, Learned A.G.A. for the State.
2. This anticipatory bail application (u/s 438 of Cr.P.C.) has been
moved seeking bail in Case Crime No. 0864 of 2018 under Sections 420, 467, 468,
471, 34, 120B IPC & S. 122 GST, Police Station Kosi Kalan, District Mathura, dur-
ing the pendency of investigation.
3. As per FIR which has been lodged by the Assistant Commissioner,
Sri Gulab Chand, the Proprietor of Govind Enterprises, namely Govind Agarwal
(applicant) son of Sri Ajay Agrawal, resident of Rajpal Nagar Colony, N.H. Ran-
chi Bangar, Baad, Mathura had obtained GST Registration No.
09CBIPA0305H1Z7 on 9-3-2018 from the Commercial Department, Divisional
Office, Kosi Kalan Mathura through GST Portal for the purposes of business of
packing material. At the time of making the said application, he had declared his
I.D. e-mail address as advocateonlyforgst@gmail.com and Mobile No. 8533952295.
At the time of obtaining the registration by the applicant, he had shown his ad-
dress as main business place as first floor, N.H. in front of Anaj Mandi Gate No.
1, Kosi Kalan which was an accommodation on rent taken from Mahavir Singh,
son of Ramesh Chand, resident of Haripura, Kosi Kalan at the rate of Rs. 1,000/-
per month and in that regard a deed of rent was also executed and a Receipt No.
200041391433, dated 17-2-2017 was also issued in that regard by Dakshiranchal
Electricity Distribution Nigam Ltd. which was uploaded on the portal. From the
said uploaded payment of the electricity bill, it was evident that at the time of
registration, the applicant has shown his business being run from the said ad-
dress, which place was owned by the first party namely, Mahavir Singh and the
second party was the applicant, between them the rent agreement was executed,
but the place meant for being signed by the witnesses were left vacant. On 27-9-
2018 an enquiry was conducted by Sri Narendra Kumar, Deputy Commissioner,
Commercial Tax, Kosi Kalan as well as Sri Gulab Chand, Assistant Commission-
er, Commercial Tax, Kosi Kalan, Sushree Isha Gautam, Assistant Commissioner,
Commercial Tax, Mathura and this fact came to light that on the given address
no board of the firm was affixed and the said place had a room on the first floor
measuring 18 ft. x 20 ft. only. The owner of the house Mahavir Singh disclosed
that on 1-3-2018 he had given the said accommodation to the applicant on rent at
the rate of Rs. 1,000/- per month and its registration was also got done by him by
the name of Govind Enterprise and that he was an advocate also in the firm. In
the said room, no documents/books related to the firm were found except one
computer and a laptop and printer were kept which Sri Mahavir Singh disclosed
that they did not have any data relating to Govind Enterprise and also stated that
there were several forms related to his advocacy. At the time of raid, two persons
were found working on the computer who disclosed that they were working in
respect of the accountancy of the said advocate and that there was no
place/godown to keep stock. The entire work of Govind Enterprise used to be
done from its Kanpur located branch/godown and that all the related books of
account were kept at the branch located at Kanpur. Therefore, simultaneously,
Chandrashekhar, Deputy Commissioner Range-C, Commercial Tax also con-
ducted raid/inspection of Kanpur Branch of the said firm on 27-9-2018 and at
that time Mukesh Sharma son of Ram Kumar Sharma was found present, who
GST LAW TIMES  30th April 2020  66