AZHAR ALI P. U. Vs. STATE OF KERALA

JUDGEMENT

(1.) This is an application filed under Sec. 439 of the Code of Criminal Procedure.

(2.) The petitioners are accused Nos.1 and 2 respectively in File No.GST/IBK/IA/INS-14/2021-2022 of the Office of the State Tax Officer (Investigation Branch), Kerala State Goods and Services Tax Department of Kottayam division. The petitioners are alleged to have committed offence under Sec. 132 (1)(b) and (c) of the CGST/SGST Act, 2017.

(3.) The prosecution case is that the petitioners obtained fraudulent GST registrations in the name of fictitious firms in Kerala and by fraudulent GST operations caused huge revenue loss. The petitioners have availed bogus Input Tax Credit to the tune of Rs.12,33,09,008.00 and they have passed fake Input Tax Credit through GSTR 1 for an amount of Rs.12,58,60,122.00.