Breif Issue :

FACTS AND ISSUE OF THE CASE:

The case of the prosecution is that the applicant has operated 16 fictitious firms and a tax liability to the tune of ₹ 9,60,47,253/­ had been evaded by misusing the registration numbers of various firms. The investigation culminated in complaint Case No.11282 of 2021 which was filed before the Additional Chief Metropolitan Magistrate, Ahmedabad on 04.02.2021.

A close perusal of the complaint prima facie reveals that there are 16 firms, which were part of scrutiny by the investigating agency. As per the case of the prosecution, the applicant is involved in misusing the registration numbers of these 16 firms and the total tax evasion by generating e-­way bill without revealing the true identity of the real purchaser or real seller is stated to be ₹96,047253/­.

The court has also examined the role and names connected with such firms and prima facie it appears that the applicant is involved in four firms viz: Meet Traders(₹ 39,39,864/­ tax evaded), Ravi Enterprise (₹ 40,14,306/­ tax evaded), V.S. Trading (₹ 38,06,024/­ tax evaded) and Vikas Enterprise (₹ 38,99,983/­ tax evaded). Except these four firms nothing is pointed to this Court with regard to the complicity of the applicant in generating e­way bills of other firms. The total tax evasion of these four firms comes to ₹ 1,60,00,000/­ approx. The applicant is also ready and willing to deposit some of the amount as per the instructions received by learned advocate Mr.Pandya from the applicant.