New Delhi, Jun 9 (PTI) The CBI has arrested two persons, including a superintendent of Central Goods and Services Tax (CGST) in Uttar Pradesh, while allegedly accepting bribe of Rs 1 lakh for waiving off penalty on a private company, officials said Monday.

The other person arrested by the agency is a tax lawyer who was representing the complainant in the case, they said.

CGST superintendent Nishan Singh Malli had allegedly issued penalty notice to a businessman, who controls the private company, on account of non-filing of GST returns.

Malli, who is posted at Gajrola with additional charge of Amroha in UP, demanded Rs 4 lakh in collusion with tax lawyer Amit Khandelwal from the businessman for waiving off penalty on his company, they said.

"The tax advocate was representing the complainant. However, he entered into a conspiracy with superintendent, CGST, Amroha and pressured the complainant to deliver the demand of undue advantage of Rs 4 lakh to the accused superintendent," a CBI spokesperson said.

The businessman approached the CBI with a complaint expressing unwillingness to pay the bribe, the spokesperson said in a statement.

The agency laid a trap during which the superintendent and the advocate were arrested red handed taking Rs 1 lakh as the first instalment of the total Rs 4 lakh demanded as bribe, the statement said. PTI ABS KVK KVK

Bribery allegation: tax officer and lawyer arrested after alleged demand and receipt of undue advantage in penalty waiver scheme. Allegations of bribery and conspiracy arose when a CGST superintendent allegedly demanded an undue advantage to waive a penalty for non-filing of GST returns; a tax lawyer purportedly colluded with the superintendent to pressure the complainant to deliver the payment. The complainant reported the demand to the investigating agency, which conducted a trap and arrested both accused while they allegedly accepted an initial instalment of the demanded sum.