Ramniwas Goyal vs. State Of Haryana
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CRM-M-12906-2024(O&M) -1- 2024:PHHC:039161 227 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CRM-M-12906-2024(O&M) Date of Decision: 19.03.2024 Ramniwas Goyal …Petitioner vs. State of Haryana …Respondent
Coram : Hon’ble Mr. Justice N.S.Shekhawat Present : Mr. Aditya Sanghi, Advocate for the petitioner. Mr. Rajinder Kumar, Deputy Advocate General, Haryana. *** N.S.Shekhawat J. (Oral)
The petitioner has filed the instant petition under Section 439 of the Cr.P.C. with a prayer to grant regular bail in case FIR No.643 dated 24.10.2020 registered under Sections 201, 406, 409, 419, 420, 465, 468, 471, 467, 120-B of IPC, at Police Station City Sirsa, District Sirsa.
The FIR in the present case was registered on the basis of a complaint filed by Excise and Taxation Officer, Ward No.-5, Sirsa and the same has been reproduced as below:- OFFICE OF DY EXCISE G TAXATION COMMISSIONER (ST) SIRSA, VANIJYA BHAWAN, BARNALA ROAD SIRSA From Excise Taxation Officer Ward No. 5 Sirsa To, The Superintendent of Police Sirsa No. 3600/dated 11-12-19 Subject-Regarding registration of FIR against Sh. Raman Kumar S/o Sh. Krishan Lal R/o Sultanpuria Road Near DAV School Rania Prop M/s Giriraj Udhyog Sirsa TIN 06522917914, now amended as M/s Vijay Trading Co., Sirsa TIN 06522917914. Memo On the subject cited HEMLATA 2024.03.19 22:25 I attest to the accuracy and integrity of this document
CRM-M-12906-2024(O&M) -2- 2024:PHHC:039161 above, it is informed that a firm in the name of M/s Giriraj Udhyog Sirsa TIN 06522917914 is found involved in claiming bogus refund on account of input tax credit. During the assessment period 2011-12, this dealer has fraudulently obtained refund of Rs. 2465494/- by using false and fabricated documents which includes sale invoices of cigarettes/Tiles/Cement regarding inter state sale to Rajasthan, VAT D-3 forms showing sale of cigarettes/tiles and C forms
bearing
R/C/2007/3542041,
R/C/2009/4444758, R/C/2009/4444754
No.
R/C/2007/3627036
RJ/C/2011- 12/000001675 RJ/C/2011-12/000001301 R/C/2011/5011665. These refunds were obtained by using the above mentioned C forms procured from the dealers of Rajasthan who used to deal in the of tax free commodity i.e. khal, binola etc, on account of showing interstate sale of cigarettes/Tiles/Cement against said C forms. On perusal of the record, it has been found that actually dealer has used forged and false documents of sale(as mentioned above) and without making any actual movement of goods during the course of inter state sale, dealer has obtained the refund to the tune of Rs. 2465494/-. This dealer has claimed input tax credit @13.125% 21% on account of purchases of Tiles/cigarettes/Cement and further shown disposal of these goods @2% in the course of interstate sale against C forms. It has also been observed by the Special Team(Refund) in his report bearing No 17 dated 14.8.2015 that no taxable goods were sold in the course of inter- state sale by M's Giriraj Udhyog Sirsa, rather, in Rajasthan, against these C forms, tax free goods (khal/Binola) have been shown accounted for which shows that benefit of input tax credit has been claimed and obtained by M/s Giriraj Udhyog, Sirsa despite the fact that no tax has been paid at any stage by the dealer. Moreover, claim of sale at concessional rate of tax against C forms has been claimed wrongly, In this way, by claiming false ITC and claiming sales at concessional rate of tax against the C forms by submitting false and fabricated revenue loss amounting to 24650368/ (Refund HEMLATA 2024.03.19 22:25 I attest to the accuracy and integrity of this document
CRM-M-12906-2024(O&M) -3- 2024:PHHC:039161 Interest Penalty) to the State Exchequer as per re-assessment order No: 1565A/2011-12 dated 22.3.2016. It is accordingly, requested to register FIR against - Sh. Raman Kumar S/o Sh. Krishan Lal R/o Sultanpuria Road Near DAV School Sirsa Prop M/s Giriraj Udhyog Sirsa TIN 06522917914 now M/s Vijay Trading Co., Sirsa TIN 06522917914 as per relevant provisions/sections of IPC and any other penal law if applicable, for investigation in the matter as per law. Chap Singh Excise Taxation Ward No. 5 Sirsa. Endst No. 3601-02/TI Dated 11.12. 19. A copy is forwarded to the following for information please:- The Excise Taxation Commissioner, Haryana Panchkula. The Dy Excise Taxation Commissioner(ST) Sirsa Excise.
Learned counsel for the petitioner contends that other co-accused, namely, Gopi Chand Chaudhary and Amit Bansal have already been granted the concession of regular bail by this Court vide order dated 22.12.2023 passed in CRM-M-58436-2023 (Annexure P-4) and order dated 05.02.2024 passed in CRM-M-4639-2024 (Annexure P-5), respectively. Learned counsel further contends that in the present case, the case is based on the documentary evidence, which has already been taken into possession by the police. After completion of investigation, the final report under Section 173 Cr.P.C. has already been presented before the competent Court. The petitioner is aged about 64 years and is suffering from various old age diseases.
On the other hand, learned State counsel has vehemently opposed the submissions made by learned counsel for the petitioner on the ground that three more FIRs have been registered against the present petitioner and he does not deserve the concession of bail by this Court. HEMLATA 2024.03.19 22:25 I attest to the accuracy and integrity of this document
CRM-M-12906-2024(O&M) -4- 2024:PHHC:039161
I have heard the learned counsel for the parties and perused the record.
It is not in dispute that two co-accused, namely, Gopi Chand Chaudhary and Amit Bansal have already been granted the concession of regular bail by this Court vide orders Annexure P-4 and P-5, respectively. The petitioner was arrested in the present case on 06.01.2024 and is in custody since then. The final report under Section 173 Cr.P.C. has already been presented against the present petitioner and no meaningful purpose would be served by keeping the petitioner behind bars.
Without commenting on the merits of the case, the present petition is allowed and the petitioner is ordered to be released on bail subject to his furnishing bail bonds/surety bonds to the satisfaction of the trial Court/Duty Magistrate/Chief Judicial Magistrate, concerned.
(N.S.SHEKHAWAT) 19.03.2024. JUDGE hemlata Whether speaking/reasoned : Yes/No Whether reportable : Yes/No HEMLATA 2024.03.19 22:25 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.