2023 (12) TMI 1286

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.... made by the office of Deputy Excise and Taxation Commissioner (ST) Sirsa on the allegations that various firms have claimed input tax credit on bogus billings during the assessment period of 2011-2012. The FIR was lodged against these firms which were found obtaining refund by using false and fabricated documents. It is informed in the complaint that a firm in the name of M/s Jai Bhagwati Trading Co., R/o H. No 98RSD Colony Sirsa TIN 06542918776 is found involved in claiming bogus refund on account of input tax credit. During the assessment Year 2011- 12, this dealer has fraudulently obtained refund of Rs. 4,32,578/- by using false and fabricated documents which includes sale invoices of cigarettes regarding interstate sale to Rajasthan, V....

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....tting false and fabricated documents, have caused revenue loss amounting to Rs. 63,70,815/- to the State Exchequer as per revision order No. 05E/2011-12 dated 11.11.2014. It is accordingly requested to register FIR against Sh. Kamal Bansal S/o Sh. Payre Lal R/o H. No. 98 RSD Colony Sirsa, Prop M/s Jai Bhagwati Trading Co., Sirsa TIN 06542918776 as per relevant provisions/sections of IPC and any other penal law if applicable, for investigation in the matter as per law. 3. Learned counsel for the petitioner inter alia contends that the petitioner is is 67 years of age and retired from service in the year 2014 and he has been involved in the present FIR only on the ground that he was Deputy Excise and Taxation Officer in the year 2012 when th....