TaxTMI 
TaxTMI 
2022 (3) TMI 690
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...., 471, 167 and 120B of IPC, sections 13(1)(b) and 13(1)(c) of the Prevention of Corruption Act and section 85(1)(d) of the Gujarat Value Added Tax (Rules), 2003. 2. Learned advocate for the applicant submitted that the applicant herein had preceded co-accused, Ashwinbhai Kantilal Joshi, on the post and who has been enlarged on regular bail by this Court vide order dated 08.03.2022 passed in Criminal Misc. Application No.3286 of 2022. He submitted that the employees were provided access to the Login IDs of VAT Department and that some of the employees had misused the Login IDs and had generated the receipts. The applicant would have no knowledge about the misdeeds of the employees of VAT Department since the relevant Challans would be pro....
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....dealers have to submit Form No.207 and here in this case, it is submitted that no money has been deposited in the Government treasury. Rule 26 permits the dealer to submit to the Commercial Tax Officer one copy of the Challan receipt in Form No.207 on or before the date prescribed for submission of return. Section 34 of the Act, 2003 lays down the manner in which the yearly audit assessment has to be conducted. 3.1 It is submitted that the applicant being a Sales Tax Officer was required to have a detailed scrutiny and in the present case, it was found that acknowledgment receipt issued did not tally with IFMS treasury data. It is submitted that the present applicant facilitated the dealing with the Sales Tax Consultant and the other sta....
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....stered traders and after making assessment, the applicant was required to give the dealer an opportunity of being heard and it was for him to get satisfied whether for the default it was required for the dealer to pay the duty by way of penalty in addition to the amount of the tax shown. During the course of proceedings, if he was satisfied that tax has been evaded or sought to be evaded or any tax liability has not been disclosed, for any transaction of sale or purchase or for any transaction false claim has been made or a claim has been incorrectly made, then inspite of any notice for assessment being issued, he ought to have initiated proceedings against the defaulter. 3.5 It is submitted that the present applicant was having a Login ....
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....Gujarat Value Added Tax Act, 2006 for the amount of tax due on the registered Dealer which is required to be assessed separately every year and it was urged that the applicant as a State Tax Officer was required to tally the information regarding the challan payment of the VATis system to the data reflected in IFMS which in turn is entered in the website of the Tax Department. Whether there has been a criminal conspiracy or any negligence of the applicant would be a question which is to be examined during the course of trial by adducing evidence. How the challans were manipulated and false postings were made in the VATis system with an intention to defraud by causing losses to the Government exchequer would be a question of fact. 4.2 How....