TaxTMI 
TaxTMI 
2025 (6) TMI 93
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....secution, in brief, is that on 30.01.2025, one Lalchand Athwani filed a written complaint alleging that he is the proprietor of 'M/s. The World of Beauty' and on 28.01.2025, applicant Bharat Singh, who was holding the post of Superintendent, Central Goods and Services Tax, conducted a raid at his shop alongwith his team and in criminal conspiracy with co-accused Vinay Rai and one Mr. Mishra (absconding) who has been identified as Anil Gupta, asked the complainant to settle the case and demanded a bribe of Rs. 34,00,000/-, however, when the complainant pleaded for negotiation, the appellants/accused persons reduced the bribe amount to Rs. 10,00,000/-. Since the complainant was not willing to pay the said amount, he lodged the complaint and the aforesaid offence was registered against the appellants/accused persons. During investigation, applicant/accused Vinay Rai was caught red-handed while he was receiving bribe amount of Rs. 5,00,000/- from the complainant and thereafter, the applicants herein were arrested and detained on 01.02.2025. 4. Mr. Abhishek Sinha, learned Senior Counsel for the applicants submits that applicant Bharat Singh is the Superintendent of Central Goods and Ex....
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....e collected by the investigating agency to show that the applicants were the officer-in charge/leading-officers in the raid alleged to be conducted at the premise of the complainant. The applicants were completely unaware of the complainant's business or his case related to tax-invasion, it is only after they were summoned by the CBI, the applicants came to know about the demand of bribe by the other accused persons. It has been submitted that the applicants have been in judicial custody since 01.02.2025 and the charge-sheet has already been filed, hence, there is no possibility that the applicants would temper with the evidence or influence prosecution witnesses directly or indirectly and the conclusion of trial will take more time, therefore, the applicants be released on bail. Reliance has been placed upon the judgment rendered by the Hon'ble Supreme Court in the matter of Sanjay Chandra v. CBI reported in (2012) 1 SCC 40 to buttress his submissions. 6. On the other hand, Mr. Vaibhav A. Goverdhan, learned Standing Counsel appearing for the Union of India/non-applicant opposes the arguments advanced on behalf of the petitioners and submits that the case bearing Crime No. RC1....
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....nant on the strength authorization for search issued by Shri Prabhat Dandotiyaa, Additional Commissioner vide No. GEXCOM/AE/INV/GST/353/2025-AE-O/o Principal Commissioner dated 28.01.2025 in presence of independent witness Shri Diggi Bhoi @ Durgesh Kumar Bhoi and Shri Bhagwat Sahu. The CGST team seized the two bill books vide order of seizure dated 28.01.2025 and drew the Panchnama dated 28.01.2025 for the search proceedings conducted by them. Thereafter, on 29.01.2025 when the complainant along with his brother returned from Prayagraj to his aforesaid shop, accused Bharat Singh, Superintendent who was one of the members of search team told the complainant that he should meet his senior Shri Mishra for settling of his tax matter. The complainant along with his brother visited in the car of CGST to Starbucks situated at Currency Tower, near VIP chowk, Raipur and met one person who was introduced by Vinay Rai as Mishra Ji, Commissioner of CGST, Raipur. During discussion, such person namely Mishra Ji informed him about his tax liability towards GST and further informed that the liability of tax would by settled in Rs. 11,00,000/-, he has to pay Rs. 34,00,000/-. It has been further arg....
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....cused Vinay Rai was identified by Shri Laxman Kumar Biswal vide identification memo dated 11.03.2025 in presence of independent witness Shri Roshan Kumar Sahu as also from the voice identification from the IO copy of the conversations recorded by the CBI during verification and trap proceedings. It is further submitted that the accused Mishra was identified by Shri Anurag Gupta as well as Shri Kamlesh Kumar Sahu as the voice of person Shri Anil Kumar Gupta vide CCTV identification memo dated 08.03.2025. Similarly, the complainant and his brother Shri Naveen Kumar Athwani identified the accused Shri Mishra as well as accused Shri Vinay from the IO copy of the CCTV footage dated 29.01.2025. 9. Mr. Goverdhan submits that the investigation has revealed that the WhatsApp call, which was made on 30.01.2025 by complainant from Mobile No.9827181835 of his brother (Shri Naveen Kumar Athwani) on Mobile No.8305001283 of accused Shri Mishra and the screenshots of WhatsApp call log was voluntarily given by Shri Naveen Kumar Athwani in presence of independent witnesses vide mobile operation and data retrieval memo dated 08.03.2025. The above-stated facts disclosed that the accused Bharat Singh,....
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....n 2. - For the purpose of this section,- (i) the expressions "obtains" or "accepts" or "attempts to obtain" shall cover cases where a person being a public servant, obtains or "accepts" or attempts to obtain, any undue advantage for himself or for another person, by abusing his position as a public servant or by using his personal influence over another public servant; or by any other corrupt or illegal means; (ii) it shall be immaterial whether such person being a public servant obtains or accepts, or attempts to obtain the undue advantage directly or through a third party.]" "7A. Taking undue advantage to influence public servant by corrupt or illegal means or by exercise of personal influence.-- Whoever accepts or obtains or attempts to obtain from another person for himself or for any other person any undue advantage as a motive or reward to induce a public servant, by corrupt or illegal means or by exercise of his personal influence to perform or to cause performance of a public duty improperly or dishonestly or to forbear or to cause to forbear such public duty by such public servant or by another public servant, shall be punishable with imprisonment for a term which sh....
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....ral Bureau of Investigation, (2017) 8 SCC 757, has observed as follows:- "61. Tackling corruption is going to be a priority task for the Government. The Government has been making constant efforts to deal with the problem of corruption. However, the constant legislative reforms and strict judicial actions have still not been able to completely uproot the deeply rooted evil of corruption. This is the area where the Government needs to be seen taking unrelenting, stern and uncompromising steps. Leaders should think of introducing good and effective leadership at the helm of affairs; only then benefits of liberalization and various programmes, welfare schemes and programmes would reach the masses. Lack of awareness and supine attitude of the public has all along been found to be to the advantage of the corrupt. Due to the uncontrolled spread of consumerism and fall in moral values, corruption has taken deep roots in the society. What is needed is a reawakening and recommitment to the basic values of tradition rooted in ancient and external wisdom. Unless people rise against bribery and corruption, society can never be rid of this disease. The people can collectively put off this evi....