Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 690 - HC - VAT and Sales TaxGrant of regular bail - criminal conspiracy - fraudulent entries with an intention to cause loss to the Government treasury - sections 406, 420, 465, 467, 468, 471, 167 and 120B of IPC, sections 13(1)(b) and 13(1)(c) of the Prevention of Corruption Act and section 85(1)(d) of the Gujarat Value Added Tax (Rules), 2003 - HELD THAT:- With regard to the allegations of the applicant’s connivance with the co-accused, in case 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 VAT is system. Reliance has been placed on the provision of law under Section 34 of the Gujarat Value Added Tax Act, 2006 for the amount of tax due on the registered Dealer which is required to be assessed separately every year and it was urged that the applicant as a State Tax Officer was required to tally the information regarding the challan payment of the VATis system to the data reflected in IFMS which in turn is entered in the website of the Tax Department - 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 VAT is 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 - Application allowed.
|