Gopi Chand Chaudhary vs. State Of Haryana
Held
The Court found that the petitioner's role primarily related to an error in judgment and there was no specific allegation of collusion with the assessee to illegally award the refund. The investigation was complete, and evidence of a meeting of minds was lacking.
Facts
The petitioner, an Excise and Taxation Officer, is accused of receiving commission for processing refunds based on allegedly forged documents related to inter-state sales of cigarettes. The FIR alleges tax evasion and fraudulent claims of input tax credit by a firm.
Key Issues
Whether the petitioner, as a government official, is liable for offenses related to processing a refund based on allegedly fraudulent documents, and if his continued custody is warranted given the lack of evidence of direct collusion.
Sections Cited
Sections 406, 419, 420, 465, 467, 471 IPC, Sections 409, 120-B IPC
AI-generated summary — verify with the full judgment below
CRM-M-61725-2023 1 2023:PHHC:162717 296 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision : 18th of December, 2023 CRM-M-61725-2023 GOPI CHAND CHAUDHARY ....Petitioner
Versus STATE OF HARYANA ....Respondent CORAM: HON'BLE MR. JUSTICE PANKAJ JAIN Present : Mr. Japsehaj Singh, Advocate for Mr. Aman Pal, Advocate for the petitioner . Mr. A.K. Sehrawat, DAG, Haryana. PANKAJ JAIN, J. (ORAL) This petition has been filed under Section 439 Cr.P.C. for grant of regular bail to the petitioner in case FIR No.266 dated 26.08.2016, registered for the offences punishable under Sections 406, 419, 420, 465, 467, 471 IPC and Sections 409, 120-B IPC added later on at Police Station City Mandi Dabwali, Distt. Sirsa.
As per the contents of the FIR it has been alleged as under :
“12. From Excise & Taxation Officer Ward No. 7 Dabwali, To, The Superintendent of Police Sirsa No. 1650/TI dated 22/8/16 Subject:- To register complaint regarding the matter of crime committed by Sh. Parven Kumar S/o Sh. Gajanand Prop of M/s Jagdamba Trading Co., Dabwali TIN 06392918325 Asst Year 2010-11 Memo With the orders of Hon'ble 'Excise & Taxation Commission
The judgment continues below.
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