TaxTMI 
TaxTMI 
2020 (10) TMI 44
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....of information received by the vigilance bureau that person namely Vijay Kumar resident of Khanna is working in the filed of transportation within cities of Khanna, Ludhiana and others. He had been indulging in the tax evasion in connivance with the officers/ officials of Excise and Taxation Department. It is alleged that the tax was being evaded by ensuring that there is no checking or verification of the documents or the goods while being transported to and from State of Punjab. Heavy monthly amount were being paid as bribe to the officers and officials of taxation department. It is also stated that various other persons were involved in connivance with Vijay Kumar. The mobile number used by these persons were pin pointed after getting p....
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....of of any payment made. It is further submitted that the petitioner retired on 31st March, 2020 whereas FIR is of August, 2020. The contention is that the reliance on the register maintained by Som Nath, Pawan Kumar and Shiv Kumar giving details of money paid to the officers has no evidentiary value. It is submitted that the telephonic calls of the petitioner were not recorded and he had 30 years of spotless service. 5. On behalf of the State, it is contended that the names of 7 officers figured in the FIR and the petitioner has been specifically named. It is submitted that during the investigation, Sukhwinder Singh @ Shinda (passer) stated that Rs. 12,00,000/- per month was paid to the Mobile Wing Bathinda and Fazilka, the petitioner rema....
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....te or PAN-India. One link in the chain being ingenuine, doctored or non-existant, would impact the entire chain. 8. The nature of allegation in present case of evasion of GST requires a deeper probe. There are far reaching ramifications which may vary from allowing of input credit/ MODVAT of tax not paid to the Government to an eventuality that the credit of tax paid on some other product is used for something else. Not only this, someone later in chain in spite of being bona fide purchaser not aware of the earlier misdeed in the chain yet will have to suffer the consequences. 9. The term 'passer' has been repeatedly used. He is a person who acts as a Mediator between the dealers, transporters and the officers. He ensures the grou....
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....ar the investigation, the incident is of prior period, the material and evidence being collected is for last one year. The fact that the petitioner had 30 years of spotless service or his telephone was not recorded, would not be a reason to conclude that custodial interrogation is not required. The information with investigating agency may be a tip of an ice berg. The contention of learned counsel for the petitioner that the statement of Sukhwinder Singh @ Shinda is vague, if determined at this stage would effect the investigation and the trial. The fact remains that there is prima facie evidence against the petitioner of his involvement in the connivance for evasion of tax, which needs to be looked into. 13. There is no quibble that the l....