MOHIT JAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) The applicant apprehends his arrest in a case registered for the offences punishable under 132 of the Central Goods and Service Tax Act, 2017 in connection with Crime No. Nil at Office of the Commissioner and Central Excise.

(2.) According to the applicant, he is the proprietor of M/s Manchan Overseas and which is his partnership concerned, and he is also the Director of Shankheshwar Impex Pvt. Ltd. Both firms have GSTIN and regularly submit GST returns and Income Tax returns. The office of Additional Police Commissioner, Indore received a complaint through email on 27/3/2023 from one Shri Krushna Das, Export Manager of Seven Seas Global Freight System Private Limited alleging that one Akash Singh Proprietor of M/s Akash Chemicals had exported goods through them to Dubai but no one came to collect goods at Dubai. The company had to pay shipping charges amounting Rs.52,00,000.00. It is further alleged that M/s Akash Chemicals illegally obtained a GST refund on the export amount of Rs.1,47,30,914.00. Another complaint of similar nature was received from the Manager of Translink Logistics Private Limited Company, Vadora Gujrat through an email dtd. 10/4/2023 in respect of a consignment exported by Rakesh Prajapati proprietor of M/s Ruday Chemicals in which the shipping charges are Rs.8,00,000.00. An FIR was registered at Crime No.23/2023. An investigation has revealed that a refund of GST amounting Rs.1,47,30,914.00 was credited to the account of co-accused Meherban Singh proprietor of ABC Exports and the mobile number of the present applicant was found linked in the aforesaid bank account. This Applicant was added accused in FIR No.23/2023 , arrested on 26/4/2023 and sent to police remand for 13 days. The family members of the applicant decided to settle the dispute with the complainant. That bail application M.Cr.C. No.22925/2023 has been allowed vide order dtd. 29/5/2023, by granting bail to the applicant basically on the ground of compromise. The applicant was released on bail on 30/5/2023.

(3.) The non-applicant moved an application before the Judaical Magistrate First Class on 1/6/2023 seeking the formal arrest of this applicant for interrogation in the matter of CGST refund in these transactions. Since the applicant had already been released, therefore, he could not be formally arrested by the Non-applicant. Thereafter, the non-applicant issued summons dtd. 5/6/2023, 7/6/203 and 9/6/2023 under Sec. 70 of the Central Goods and Service Tax Act, 2017 calling upon the applicant to appear before the GST Investigation Wing. Instead of appearing before the GST Investigation Wing, the applicant has rushed before this Court by way of the present application.