In the affidavit filed in support of the bail application it has been specifically stated that the opposite party no.3 had issued summons to the applicant, in response to which he appeared before the opposite party no.3 and was arrested on 29-09-2021, however, in the counter affidavit it has been stated that the applicant appeared in the office of the opposite party no.3 on 29-09-2021, on which date his statement was recorded but it could not be concluded and the applicant was allowed to take rest and have its meal in the office of the opposite party no.3 and after a prolong interrogration he was arrested on 02-102021. Thereafter on 30-11-2021, the Senior Intelligence Officer, Directorate General of GST Intelligence (DGGI), Dehradun Zonal Unit filed a complaint in the court of Special Chief Judicial Magistrate, Meerut inter-alia alleging that the applicant Ashish Rajput and one Mayank Gautam used to get iron scrap from open market on which no GST was paid and in the said process they used to get the scrap dispatched directly from the godown of the Kabadi to the buyers' premises. In order to camouflage this non-GST paid goods, GST invoices were issued from bogus firms in the name of the buyers. The allegation in the complaint is that the applicant and Mayank Gautam had issued invoices from their bogus firms without any supply of bills and they availed and utilized fraudulent input tax credit without any receipt of the goods.
