It is alleged that the companies owned and controlled by accused Rakesh Kumar Goyal have availed most of the amount of ITC from companies owned or controlled by said Rakesh Kumar Goyal himself. Thus, there was a complex web of circular trading among these companies which was used to pass on ITC, without any actual payment of GST at any stage. It is further alleged that the investigation in this case revealed that companies owned or controlled by the applicant have issued invoices to companies of Vikas Chowdhary without any corresponding supply of the goods. It is further contended that the accused has failed to join the investigation, he has not provided the necessary documents and information, he has not even got his statement recorded and thereby misled the investigating agencies. The court held that the accused has not cooperated in the investigation therefore, apprehension of tampering of witness as alleged against him is not unfounded. Ground of parity with the co-accused is not available to the applicant considering his role and involvement.