AMIT BERIWAL Vs. STATE OF ODISHA
HIGH COURT OF ORISSA
STATE OF ODISHA
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(1.) The present petitioner, who is in custody, has filed the instant bail application under Section 439 of the Cr.P.C. in connection with Case No.2 of 2019 dated 18.01.2020 of the C.T. and GST Enforcement Unit Jajpur, Jajpur Road, corresponding to 2(C) CC Case No. 9 of 2020 for commission of offences punishable under Section 132(1)(b)(c) and (1) of OGST Act, 2017. Prior to instant application, the petitioner also approached the First Additional Sessions Judge, Rourkela vide Bail Application No. 70 of 2020 arising out of 2(C) cc Case No. 9 of 2020 which was rejected on 24.02.2020.
(2.) Shorn of unnecessary details, as per the underlying complaint and the prosecution report, a large number of fraudulent business transactions were made using several fictitious firms including M/s G.S Unitrade, M/s G.S. Steels and Alloys Co. M/s B.B Associates, M/s Om Shri Ganesh Traders. Sri Amit Beriwal/Petitioner herein, Sri Ronak Beriwal, Sri Subhash Chandra Swain and Sri Basanta Kumar are the proprietors of M/s GS Unitrade, M/s G.S. Steels and Alloys Co, M/s B.B. Associates and M/s Omm Shree Ganesh Traders respectively. The above persons, individually and in collusion with each other, are stated to have created several dummy and non-existent entities to avail bogus Input Tax Credit (ITC), for the purpose of defrauding the Revenue.
(3.) The typology and modus operandi of such fraudulent activities involved in the creation of these dummy and non-existent firms, it appears, have been a matter of grave concern for the authorities. They were predominantly engaged in passing bogus input tax credit, secured on the strength of fake and fabricated invoices, without supply of any physical goods to such other existing and non-existing firms, thereby enabling the recipients to avail and utilize the same while discharging tax liabilities. These fake and fraudulent transactions have, among others, caused huge loss to the State exchequer at least to the tune of Rs.122.67 crores.;
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