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2022 (3) TMI 586 - HC - VAT and Sales TaxSeeking grant of Regular bail - fraudulent postings and assessment had been done in relation to the registered traders - HELD THAT:- With regard to the allegations of the applicant’s connivance with the co-accused, incase of manual challans of four dealers in respect of 2015-2016, is stated to have been produced but the allegations against the present applicant is that those were approved without due verification. The Departmental Circular dated 05.09.2011 referred to, gives direction to the Dealers to adopt the E-payment mode for the tax payment above ₹ 10,00,000/- while option has been given to the tax payment below the level of ₹ 10,00,000/-. Here in the case of assessment of four dealers, the tax so assessed is below ₹ 10,00,000/-. This requires the production of Form No.207 which shows that the duplicate of the Challan is required to sent to the CTU - the triplicate copy is for the treasury and the duplicate is to be sent to the CTU. The information with regard to the payment of the challan would be in the VATis system. Whether there has been a criminal conspiracy or any negligence of the applicant would be a question which is to be examined during the course of trial by adducing evidence. How the challans were manipulated and false postings were made in the VATis system with an intention to defraud by causing losses to the Government exchequer would be a question of fact. Whether any illegal gratification has been received by the present applicant for any manipulated, fraudulent entries with an intention to cause loss to the Government treasury would be a question of evidence which would be required to be examined during the course of trial. Further, since the charge-sheet is filed and considering the facts and circumstances of the case, this Court finds this to be a fit case where discretion could be exercised in favour of the applicant - the applicant is ordered to be released on regular bail - the present application is allowed.
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