Page 91 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] ANUP ASHOPA v. UNION OF INDIA 25
tee in terms of Rule 140, relating to the valuation of the vehicle, the revenue de-
partment would, upon satisfaction, release the vehicle to the petitioner. As own-
ers of the goods are not presently before this Court, no order in this regard is re-
quired to be passed.
9. The writ petition stands disposed of accordingly.
_______

2020 (40) G.S.T.L. 25 (Raj.)
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR
Pankaj Bhandari, J.
ANUP ASHOPA

Versus
UNION OF INDIA
S.B. Criminal Miscellaneous Bail Application No. 4028 of 2020, decided on 7-7-2020
Bail - Offence under GST law - ITC availed fraudulently through fake
firms - In view of averments that bail has already been granted to main per-
sons in some cases and in respect of other cases, amount involved has come
down to less than ` 7 crore after voluntary deposits, bail is granted to applicant
Chartered Accountant accused of creating fake firms - Said bail is on condition
of furnishing a personal Bond of ` one lakh with two sureties of ` Fifty thou-
sand each to satisfaction of Trial Court and regular appearance during trial -
Section 438 of Code of Criminal Procedure, 1973 - Section 132 of Central Goods
and Services Tax Act, 2017 - Section 132 of Rajasthan Goods and Services Tax
Act, 2017 [paras 3, 7, 8]
Application allowed
REPRESENTED BY : Shri Vivek Raj Singh Bajwa, for the Petitioner.
Shri Siddharth Ranka, for the Respondent.
[Order]. - Petitioner has filed this bail application under Section 439 of
Cr.P.C.
2. File No. DGGI/JZU/INV/Gr.K/48/Part-IV/2018-19, Directorate
General of GST Intelligence, Jaipur Zonal Unit, Jaipur, for offence under Sections
132(1)(b), (c), (f), (l) of Central Goods and Services Tax Act, 2017.
3. It is contended by Counsel for the petitioner that the matter pertains
to claim of wrong input tax credit on the basis of fake bills. The allegation against
the petitioner who is a Chartered Accountant is of making fake firms who later
on claimed input tax credit. It is contended that Vijay and Kapil have been en-
larged on bail who had remained in custody for a period of more than a year.
The input tax credit pertaining to their firms was more than Rs. 100 crore. It is
also contended that as per the charge-sheet, the input tax credit of about Rs. 7.85
crore is alleged against Maruti Traders, Balaji Traders and Tirupati Enterprises. It
is also contended that a sum of Rs. 1 crore and 44 lac has also been deposited and
the total input tax credit claim now is less than Rs. 7 crore.
4. It is also contended that as many as Twenty One fake firms were
corporated and input tax credit of more than Rs. 100 crore was claimed by Vijay
and Kapil who have been enlarged on bail by Co-ordinate Bench of this Court.
GST LAW TIMES  3rd September 2020  107