Case Details: Rajesh Kumar Dudani … Continue reading “HC rejected Anticipatory Bail considering gravity of offence as applicant was involved in fraudulent ITC claim”
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Case Details: Rajesh Kumar Dudani v. State of Uttarakhand – [2022] 145 taxmann.com 186 (Uttarakhand)
Judiciary and Counsel Details
Ravindra Maithani, J.
Jitendra Chaudhary, Advocate for the Appellant.
Shobhit Saharia, Advocate for the Respondent.
Facts of the Case
The taxpayer was engaged in providing manpower supply and was availing ITC in respect of the purchase of iron, plywood etc. Heavy load of goods was being transported through the vehicles having small load bearing capacity. The liabilities, in the initial stage, were majorly being discharged through cash, but later on, it was majorly being discharged through electronic credit ledger.
Further, the taxpayer was operating multiple firms out of which some of the firms were belonging to the related parties. The department contended that the taxpayer was engaged in generating fake and forged invoices so as to claim fraudulent ITC. The quantum of liability involved against the taxpayer was as huge as Rs. 393 lacs by the time. In the process of enquiry of the same, the taxpayer was not able to reply to the questions properly.
High Court Held
Hence, the High Court refused to grant the anticipatory bail by looking at the gravity of the offence i.e. the manner in which the taxpayer dealt with the questions, his non-cooperative behaviour and the quantum of the liability involved.
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