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Judgment
State from where fake/bogus bills procured","Name of the entity from whom fake/bogus bills procured",Remarks,"Concerned persons",,,,,,,,,,,,
Assam,M/s B.L. Mineral Pvt. Ltd,Fake invoices,Fake invoices,,,,,,,,,,,,
,Ajay Kumar Goyal,Fake invoices,Don’t know,,,,,,,,,,,,
,Kavita Jain,Fake invoices,Shubham Jain,,,,,,,,,,,, ,"M/s M.D. Hasija Pvt.
Ltd.",Fake invoices,Davinder Hasija,,,,,,,,,,,,
,Subham Jain,Fake invoices,Subham Jain,,,,,,,,,,,, ,Vikash Bansal,Fake invoices,"Don’t
know",,,,,,,,,,,,
,Vinod Kumar Garg,Fake invoices,Don’t know,,,,,,,,,,,,
Haryana,Vikash Bansal,Fake invoices,Don’t know,,,,,,,,,,,,
,Mukesh Goyal,Fake invoices,Don’t know,,,,,,,,,,,,
,Purushotam Dass,Fake invoices,Don’t know,,,,,,,,,,,, ,"B.L. Minerals Pvt.
Ltd.",Fake invoices,Davinder Hasija,,,,,,,,,,,, ,Radhey Sham,Fake invoices,"Don’t
know",,,,,,,,,,,,
,Devender Hasija,Fake invoices,Davinder Hasija,,,,,,,,,,,,
,Mukesh Goyal,Fake invoices,Don’t know,,,,,,,,,,,,
,,,,,,,,,,,,,,,
MonthPlace EWB No. From GSTIN &To GSTIN &From Place &To Place & Pin EWB No. &Doc. No.AssessTax HSNHSN Latest Movem ent of Name Name Pin Dt. & Dt. Val. Val CodeDesc.Vehicle Vehicle No. Jan- Ludhiana30127222974306CEPPB5183L18AKGP Panchkula/133BELTOLA/781028301272229743 Ba/K/0 309028154512701 HR69C No Record 21 1Z4/BANSAL K7676Q 302 - 02/01/202147- 0649 Available for
ASSOCIATES 1Z4/MARUTI 20:57:00 02/01/2021 MOVEMENT
TRADERS OF
VEHICLE
Jan- Ludhiana301272 06CEPPB5183L18AKGP Panchkula/133BELTOLA/7810 3012722230815Ba/K/0 323932161972701 HR46E039Lasedi Toll 21 230815 1Z4/BANSAL K7676Q 302 28 - 02/01/202150- Plaza ASSOCIATES 1Z4/MARUTI 21:07:00 02/01/2021 Rajasthan To TRADERS Samakhiali Tol Plaza, Gujarat
370147
It appears from the statement above that atleast in one case there was no record that the truck reached Beltola and in the other one, although the destination of the truck was Beltola, the truck went to Gujarat.
[10] It has further been submitted by Mr. Keyal, that considering the huge amount of alleged tax evasion, involvement of a chain of persons and also the materials so far collected with regard to connivance and active participation of the present petitioner, as indicated above, and a huge number of documents/papers to enable the concerned authority to conduct a thoroughly detail investigation, prayer for bail be rejected.
[11] The Hon’ble Supreme Court, in the case of Y.S. Jagan Mohan Reddy -vs- Central Bureau of Investigation, reported in (2013) 7 SCC 439, held as follows:-
“34. Economic offences constitute a class apart and need to be visited with a different approach in the matter of bail. The economic offence having deep rooted conspiracies and involving huge loss of public funds needs to be viewed seriously and considered as grave offences affecting the economy of the country as a whole and thereby posing serious threat to the financial health of the country”.
[12] I have considered the materials on record and found that this complaint alleged a huge economic offence and therefore, a thorough and detail investigation is essential.
Further, considering the materials so far collected by the Investigating Agency in respect of manipulation of invoices, etc and the role of this petitioner in facilitating commission of the offence of huge tax evasion of Rs. 28,97,85,917/-, the enlargement of the petitioner on bail, at this stage, is likely to hamper the investigation and tamper evidence which may amount to compromising with the entire investigation of the case.
[13] This Court has also taken note of the fact that the investigation of the case, involves a huge number of documents to be examined at different levels and at different places necessitating reasonably sufficient time to the Investigating Agency.
[14] In view of the observations made in para 12 and 13 above, the prayer for bail of the petitioner stands rejected, at this stage.
[15] The petition stands disposed of accordingly.
[16] Return the records produced before this Court.",Month,Place,EWB No.,"From GSTIN & Name","To GSTIN & Name","From Place & Pin",To Place & Pin,"EWB No. & Dt.","Doc. No. & Dt.","Assess Val.","Tax Val","HSN Code","HSN Desc.","Latest Vehicle No.","Movem ent of Vehicle ,"Jan- 21",Ludhiana,301272229743,"06CEPPB5183L
1Z4/BANSAL
ASSOCIATES","18AKGP
K7676Q
1Z4/MARUTI
TRADERS","Panchkula/133
302",BELTOLA/781028,"301272229743
- 02/01/2021
20:57:00","Ba/K/0
47-
02/01/2021",309028,15451,2701,,"HR69C
0649","No Record Available for
MOVEMENT
OF
VEHICLE
,"Jan- 21",Ludhiana,"301272
230815","06CEPPB5183L
1Z4/BANSAL
ASSOCIATES","18AKGP
K7676Q
1Z4/MARUTI
TRADERS","Panchkula/133
302","BELTOLA/7810
28","3012722230815
- 02/01/2021
21:07:00","Ba/K/0
50-
02/01/2021",323932,16197,2701,,HR46E039,"Lasedi Toll Plaza Rajasthan To Samakhiali Tol Plaza, Gujarat
370147
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