ANKITA BANSAL Vs. UNION OF INDIA

JUDGEMENT

(1.) This bail application has been filed by the accused-petitioner under Sec. 483 of BNSS for seeking regular bail in respect of FIR number DGGI/INT/ARM/5/20240/OADG/DGGI/JZUJAIPUR dtd. 3/6/2024, registered at office of DGGI, JZU, Jaipur for offences punishable under Sec. 132 (10)(b)(c)(j) and (l) of Central goods and services tax act 2017.

(2.) Brief facts which are relevant for the purpose of adjudication of the instant bail application are that officers of the Directorate General of GST intelligence (hereinafter shall be referred as 'DGGI'), while conducting investigation in relation to a firm, namely M/S Om Sai Traders and Suppliers, it was indicated that the Firm was engaged in trading of grains by showing exempted supply in monthly GST returns (GSTR3B) as well as in GSTR - 2A. By analysing the bank accounts, it was observed that transactions from different Firms mainly dealing in trade of scrap was shown in the accounts. Whereas many of such Firms were Suo motu cancelled by GST department on account of being fake/non- existent Firms. Fictitious transactions were shown to have taken place from such fake/non-existent firms. During course of investigation, as many as 19 accounts were searched by DGGI, carrying huge transaction amounting to Rs.1800.00 crores in last 12 years and quite suspiciously there were cash transactions of around 800 crores.

(3.) While making further searches under Sec. 67 (2) of the CGST Act, 2017, it was found that one of such non-existent firm, namely M/S Suraj trading company was also actively involved in such fake and sham transactions. While tracing the address of search firm, it was formed that address of one premises belonging to Shri Vivek Garg was given in the record. When statements of Shri Vivek Garg were recorded by DGGI, he informed that he had been working for Shri Rajesh Goyal and Ankit Bansal (petitioner in the instant case). On getting relevant information, on 3/5/2024, DGGI also conducted search at the premises of the accused-petitioner at Sonipat, Haryana, where so many incriminating documents were found. Even statement of wife of the accused- petitioner were recorded, who also admitted that her husband was instrumental in creating fake GST firms.