TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1
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....establishment, namely, M/s The World of Beauty, located on Station Road, Durg. On 28.01.2025, at approximately 6 p.m., a team led by accused Bharat Singh, Superintendent of Central GST, raided his shop, but he was not there at the time. On 29.01.2025, at 7 a.m., he arrived at the shop with his brother, Naveen Athwani, and found accused Bharat Singh and other CGST employees and officers there. Accused Bharat Singh asked the complainant to come to Raipur to meet with his senior officer to resolve the matter. He then drove the complainant to Raipur in his Innova car, bearing Registration No. CG-04-NB-9911. An employee of the CGST, accused Vinay reached Starbux Coffee House located at Currency Tower. There, they met a person who introduced himself as Commissioner Mishra. He said that a tax of Rs. 70,00,000/- was due in connection with the raid on his shop. Finally, he asked for Rs. 45 lakhs, of which Rs. 11,00,000/- should be deposited as tax and the remaining Rs. 34,00,000/- should be given as bribe. He got the bills prepared for the last 4-5 months in the handwriting of the complainant's employees. The complainant did not want to pay the said amount, hence he made a complaint to the ....
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....s revealed from the charge sheet is regarding the identification of the applicant as "Commissioner Mishra" is based on certain CCTV footage and the personal identification subsequent to the arrest of the applicant/accused. The CCTV footage by no legal standards can express the factual position and the circumstances depicted in it unless and until it reveals some direct incriminating evidence, which, the applicant believes, is absent in the instant case. The nature of physical and personal identification of the applicant reveals that the CBI has defied all principles and practices prescribed to Test Identification of an accused involved in an offence, and this particular conduct of investigation reveals the ulterior motive of the respondents to implicate applicant falsely for reasons best known to them. 5. Mr. Pillai further submits that the investigation is not free from dubiety regarding any material evidence to establish that the procedure adopted by the CGST Department on the day was untrue, on the contrary if the entire procedure adopted by CGST is undisputed the big question remains to be answered by the respondents under whose authority and supervision the said CGST survey....
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....m complainant in conspiracy with other co-accused persons. While Vinay Rai was detained, one person came on a scooter near Vinay and snatched his mobile phone and ran away. During trap proceedings, the tainted bribe amount was recovered by independent witness from the possession of Vinay Rai. Later Vinay Rai was arrested and is presently in judicial custody. After investigation of the case charge sheet was filed before the learned trial Court on 29.03.2025 vide Spl. Case No. 04/25 against the accused persons including the applicant and further investigation was kept open under Section 193 (9) of the BNSS. 8. Mr. Pandey also points out to the fact that the co-accused Bharat Singh and Vinay Rai had filed bail applications before this Court which was rejected vide order dated 20.05.2025 in M.Cr.C. No. 2981/2025 and 3345/2025, respectively. One of the co-accused namely Bharat Singh had filed a petition for Special Leave to Appeal (Crl.) No. 10762/2025, challenging the order dated 20.05.2025 passed by this Court before the Hon'ble Apex Court which also stood dismissed vide order dated 04.08.2025. 9. It is submitted that the investigation further revealed that on 29.01.2025 when th....
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....age. Pragya Mishra also identified the voice to be of the present a pplicant vide voice identification memo dated 19.03.2025 from the IO copy of the conversations recorded by the CBI during verification and trap proceedings in presence of aforesaid independent witness. Co-accused Vinay was identified by Laxman Kumar Biswal vide identification memo dated 11.03.2025 in presence of independent witness Roshan Kumar Sahu from the IO copy of CCTV footage dated 29.01.2025. Laxman Kumar Biswal also identified the voice of the co-accused Vinay Rai, vide voice identification memo dated 11.03.2025 from the IO copy of the conversations recorded by the CBI during verification and trap proceedings in presence of aforesaid independent witness. The investigation revealed that the present applicant/accused was identified by Anurag Gupta as well as Kamlesh Kumar Sahu vide CCTV identification memo dated 08.03.2025 in presence of independent witnesses Yadav Ram Dhruw and Khushal Baliram Landge from the IO copy of aforesaid CCTV footage. Abhay Prasad, Shift Manager, Starbucks identified the premises of Starbucks from the IO copy of the CCTV footage dated 29.01.2025. Similarly, the complainant and his b....
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.... facts which corroborate the conspiracy. The search on 28.01.2025 at the shop of the complainant was conducted by CGST officers along with private persons Vinay Rai, Bhagwat Sahu and Durgesh Kumar Bhoi. Independent witnesses were not used, instead, regular office visitors and private hands were shown as panch witnesses. Private person Vinay Rai actively participated and even dictated proceedings. Shop staff stated that Vinay gave instructions in aggressive tone. Complainant received calls during search where Vinay Rai is heard instructing Bharat Singh on statement recording. The CCTV feed of the shop had been disconnected. On 29.01.2025, complainant and his brother were directed to meet "Commissioner Mishra @ Anil Kumar Gupta at Starbucks, where demand of Rs. 1 crore was made, reduced to Rs. 45 lakhs (Rs. 11 lakhs shown as tax liability and Rs. 34 lakhs as bribe). This meeting was captured in Starbucks CCTV Manager Girish Singh confirmed identity of the applicant. IPDR records corroborated live coordination with Bharat Singh via FaceTime call at the exact time of demand. Empty estimate books were procured and back-dated kacha bills were prepared under dictation of CGST officers to ....