Ashok Sukhija vs. State Of Haryana

2024:PHHC:015969 CRM-M-4952-2024 1 210 IN THE HIGH COURT OF PUNJAB AND HARYANA CHANDIGARH CRM-M-4952-2024 (O&M) Date of Decision: 06.02.2024 ASHOK SUKHIJA …Petitioner V/S STATE OF HARYANA …Respondent CORAM: HON’BLE MR. JUSTICE HARPREET SINGH BRAR Present: Mr. Harpreet Singh Rakhra, Advocate for the petitioner. Ms. Geeta Sharma, DAG Haryana. **** HARPREET SINGH BRAR J. (Oral)

2024:PHHC:015969 CRM-M-4952-2024 2 mentioned ‘C’ forms procured from the dealers of Rajasthan who used to deal in the trading of tax free commodity i.e. khal, binola etc. on account of showing inter-state sale of Cigarettes 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. 14,60,490/- This dealer has claimed input tax credit@ 21% on account of purchases of Cigarettes and further shown disposal of these goods @ 2% in the course of inter-state sale against ‘C’ forms. It has also been observed by the Special Team (Refund) in his report bearing No. 46 dated 04.11.2015 that no taxable goods were sold in the course of inter-state sale by M/s R.D Qxas Sirsa, rather, in Rajasthan, against these ‘C’ forms, tax free goods Chandigarh (khal/Binola) have been shown accounted for which shows that benefit of input tax credit has been claimed and obtained by M/s R.D. Overseas 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 ‘C’ forms by submitting false and fabricated documents, have caused revenue loss amounting to Rs. 14,60,490/- to the State Exchequer as per revision order No. OSC dated 11.11.2014. 3. Learned counsel for the petitioner inter alia contends that petitioner is 63 years of age and he has retired from his service in the year 2018. The petitioner has been nominated as an accused in the FIR(supra) on the ground that he was the Assessment Officer in the year 2014, when the alleged refunds on false and fabricated documents were availed by the AJAY GOSWAMI 2024.02.06 16:41 I attest to the accuracy and integrity of this document

2024:PHHC:015969 CRM-M-4952-2024 3 accused-firm. Learned counsel for the petitioner further relies upon order dated 06.12.2023 (Annexure P-3) passed by this Court in CRM-M-60420- 2023 and order dated 19.12.2023 (Annexure P-4) passed in CRM-M- 52902-2023 passed by a Co-ordinate Bench of this Court, vide which the petitioner and other co-accused have been granted the concession of regular bail in another FIR on the same set of allegations. Moreover, the provisions of Indian Penal Code cannot be invoked in case of availing of refund on the basis of false and fabricated documents as it would be covered by the special enactment i.e. Haryana Value Added Tax Act, 2003 and as such the registration of the FIR (supra) is an abuse of the process of law. Petitioner has been involved in 15 more cases on the same set of allegations, which is in violation of the provisions of Section 219 and 220 of Cr.P.C., according to which only one FIR is permissible under the said provisions.

2024:PHHC:015969 CRM-M-4952-2024 4 2023 and CRM-M-56316-2023. 6. In view of the ratio of law laid down by Hon’ble Supreme Court petitioner- Ashok Sukhija is ordered to be released on regular bail during trial on his furnishing bail bonds/surety bonds to the satisfaction of Illaqa Magistrate/Trial Court.