TMI Blog2020 (10) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... of the object worked upon was free movement of goods, by removal of barriers and Information Collection Centres. The responsibility was shifted upon the Excise and Taxation Officers/ officials and more so on the mobile wing of the department. Under the GST, there is an inter-connected chain of sellers and purchasers as the purchaser gets the credit of tax paid or suffered by seller. The chain can be within the State or PAN-India. One link in the chain being ingenuine, doctored or non-existant, would impact the entire chain. The nature of allegation in present case of evasion of GST requires a deeper probe. There are far reaching ramifications which may vary from allowing of input credit/ MODVAT of tax not paid to the Government to an ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 rejecting the prayer of anticipatory bail in FIR No. 8, dated 21st August, 2020 under Sections 420, 465, 467, 468, 471 and 120-B of the Indian Penal Code, 1860 and Sections 7, 7(a) and 8 of the Prevention of Corruption Act, 1988, registered at Police Station Vigilance Bureau, Phase-1, Mohali. 2. The FIR was result of information received by the vigilance bureau that person namely Vijay Kumar resident of Khanna is working in the filed of transportation within cities of Khanna, Ludhiana and others. He had been indulging in the tax evasion in connivance with the officers/ officials of Excise and Taxation Department. It is alleged that the tax was being evaded by ensuring that there is no checking or verification of the documents or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for grant of anticipatory bail. On rejection of the petition, the present petition is filed. 4. Learned counsel for the petitioner argued that apart from the conversation that as to whether Vijay Kumar will send the amount to the petitioner or the other person should give, there is nothing against the petitioner in FIR. There is no proof of any payment made. It is further submitted that the petitioner retired on 31st March, 2020 whereas FIR is of August, 2020. The contention is that the reliance on the register maintained by Som Nath, Pawan Kumar and Shiv Kumar giving details of money paid to the officers has no evidentiary value. It is submitted that the telephonic calls of the petitioner were not recorded and he had 30 years of spotl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, by removal of barriers and Information Collection Centres. The responsibility was shifted upon the Excise and Taxation Officers/ officials and more so on the mobile wing of the department. Under the GST, there is an inter-connected chain of sellers and purchasers as the purchaser gets the credit of tax paid or suffered by seller. The chain can be within the State or PAN-India. One link in the chain being ingenuine, doctored or non-existant, would impact the entire chain. 8. The nature of allegation in present case of evasion of GST requires a deeper probe. There are far reaching ramifications which may vary from allowing of input credit/ MODVAT of tax not paid to the Government to an eventuality that the credit of tax paid on some o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The transcript and the call recording pose serious allegations that the petitioner was being paid amount regularly as is evident from discussion between Vijay Kumar and other person. The issue at present is not whether the evidence already collected would be enough to convict the petitioner, as the investigation is continuing. The retirement of the petitioner in March, 2020 does not debar the investigation, the incident is of prior period, the material and evidence being collected is for last one year. The fact that the petitioner had 30 years of spotless service or his telephone was not recorded, would not be a reason to conclude that custodial interrogation is not required. The information with investigating agency may be a tip o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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