Amit Bansal vs. State Of Haryana
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Cause title — parties, addresses and appearances
authenticity of this order/judgment Chandigarh
CRM M-4639 of 2024 2024:PHHC:016893 -2- 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 above, it is informed that a firm in the name of M/s Giriraj Udhyog Sirsa TIN O6522917914 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/2007/3627036RJ/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 AMIT RANA 2024.02.07 18:33 I attest to the accuracy and authenticity of this order/judgment Chandigarh
CRM M-4639 of 2024 2024:PHHC:016893 -3- 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 Interest Penalty) to the State Exchequer as per re-assessment order No: 1666A/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 Sirna 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”.
Learned senior counsel appearing on behalf of the petitioner submits that the petitioner is the sole proprietor of a Firm M/s Padam Kumar @ Amit Kumar, Sirsa, which is carrying its business as a commission agent and trading in different commodities at Grain Market, Sirsa. He is having relations with the said firm and AMIT RANA 2024.02.07 18:33 I attest to the accuracy and authenticity of this order/judgment Chandigarh
CRM M-4639 of 2024 2024:PHHC:016893 -4- has nothing to do with the affairs of any other firm or entity carrying on same or similar business. Further, several FIRs were registered against M/s Bharat Trading Company, Sirsa, M/s Shri Balaji Trading Co. Sirsa and M/s Rajat Traders etc., however, the petitioner had no connection with the said firms. Learned senior counsel further contends that the petitioner has been falsely involved in these cases on the basis of the disclosure statements suffered by the co-accused and after a delay of about 03 years, the petitioner was arrested in the present case by obtaining his production warrants. He further contends that in the present case, co-accused Gopi Chand Chaudhary has already been granted the concession of bail by this Court vide order dated 22.12.2023 passed in CRM M-58436 of 2023 (Annexure P-10).
Learned State counsel has vehemently opposed the submissions on the ground that the petitioner is one of the main accused and his involvement has been established during the course of investigation.
I have heard learned counsel for the parties and perused the record.
In the present case, the petitioner was arrested on 12.04.2023 and after his arrest, the final report under Section 173 Cr.P.C. has already been presented before the competent Court. Still further, the petitioner has two minor children and he is the sole bread winner of the family. Even, all the offences are triable by the Court of AMIT RANA 2024.02.07 18:33 I attest to the accuracy and authenticity of this order/judgment Chandigarh
CRM M-4639 of 2024 2024:PHHC:016893 -5- Magistrate and his further custody will not serve any meaningful purpose.
In view of the above, without commenting any further on the merits, the present petition is allowed and the petitioner is ordered to be released on bail on his furnishing bail bonds/surety bonds to the satisfaction of the learned trial Court/Duty Magistrate/CJM concerned. 05.02.2024 (N.S.SHEKHAWAT) amit rana JUDGE Whether reasoned/speaking : Yes/No Whether reportable : Yes/No AMIT RANA 2024.02.07 18:33 I attest to the accuracy and authenticity of this order/judgment Chandigarh
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.