NIKIT MITTAL Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Apprehending their arrest in connection with Bokaro Steel City P.S. Case No.121 of 2018 corresponding to G.R. No.663 of 2018 instituted under Sections 409, 420 and 120-B of the Indian Penal Code read with Section 73, 74, 132(1)(e), 132(1)(f), 132(1)(i) and 132(1)(iv) of the Goods and Service Tax Act, 2017, the petitioners have moved this Court for grant of privileges of anticipatory bail.

(2.) Heard learned counsel appearing for the petitioners and learned A.P.P appearing for the State.

(3.) Learned counsel appearing for the petitioners submits that the allegation against the petitioner of namely Smt. Renu Singh is that she being the proprietor of Renu Raj Enterprises, Bokaro claimed to be situated at the address Flat No.12, Saraswati Nagar, Puruliya Road, Chas, Bokaro and claimed to transact business from there though in fact, she did not transact any business and she without any sell or purchase availed input tax credit on he basis of forged invoice to the tune of Rs.2,92,64,476.59/- in violation of Section 132 of the Jharkhand Goods and Services Tax Act, 2017. It is submitted that the allegation against the petitioner of namely Smt. Renu Singh is false. It is submitted that the allegation against her of having a fake business premises is incorrect as in the enquiry report itself, it has been mentioned that the son of Smt. Renu Singh has intimated the Goods and Services Tax Authorities that the office of the petitioner- Smt. Renu Singh has been shifted to Co-operative Colony of Boakro and there the officials of Goods and Services Tax Department have traced the said establishment of which the petitioner- Smt. Renu Singh is the proprietor.