ROHAN TANNA Vs. UNION OF INDIA

JUDGEMENT

(1.) As above two applications for grant of regular bail arise out of same crime number, they were heard together and disposed of by this common order.

(2.) Applicants in above applications are in custody since 20.7.2021 in connection with Crime No.133/2020-21 registered in the office of Senior Intelligence Officer, Director General of GST Intelligence Zonal Unit, Raipur, District Raipur (CG) for commission of offence punishable under Ss. 16 and 132 (1)(b) and (c) of the Central Goods and Services Tax Act, 2017 (henceforth 'the GST Act').

(3.) Case of prosecution, in brief, is that during search and investigation at the premises of M/s J.R. Traders, Proprietor of which is Shri Vipin Tanna, non-applicant found that said firm is being managed and controlled by applicant Rohan Tanna as authorized signatory. Similarly, another firm is created by applicant Rohan Tanna in the name of M/s Abhishek Marketing, 399, Golden Trade Centre, New Rajendra Nagar, Raipur in which applicant Rohan Tanna is partner of 80%, whereas applicant Abhishek Pandey is also active and working partner of 20%. It also revealed that both applicants through fake input tax credit invoices, without actual supply of goods, facilitated recipients with fraudulent and irregular input tax credit affecting collection of Goods and Services Tax (for short 'GST'). During search it also revealed that other firms, which are recipients of benefits based on fraudulent and irregular input tax credits, are M/s Mishra Trading Company, M/s Sun Imperia, M/s Bhupen Traders, M/s Shree Ji Traders, M/s Ishant Trading, M/s Aarsh Global. Names and identities of Proprietors of aforementioned firms and their credentials have been used and further controlled said firms by getting them registered with GST Department. Fake input tax credit availed by M/s Abhishek Marketing is Rs.6,43,32,735.00 ; M/s Shree Ji Traders is Rs.39,25,160.00 ; M/s Ishant Traders is Rs.77,96,885.00 , totalling to Rs.7,60,54,780.00 . After satisfying with material collected, both applicants were arrested on 20.7.2021. Bail applications filed by applicants before the concerned Sessions Judge came to be rejected vide order dated 30/07/2021 and 05/08/2021 respectively.