TaxTMI 
TaxTMI 
2026 (2) TMI 1421
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....at Station Road, Durg, alleging that the present applicant, while posted as Superintendent in Central Goods & Services Tax, Raipur, conducted a raid at his shop on 28.01.2025 and 29.01.2025 and thereafter, in criminal conspiracy with co-accused Vinay and one Shri Mishra (absconding), demanded a bribe of Rs.34,00,000 to settle the GST liability of the complainant; upon his request for negotiation, the bribe amount was allegedly reduced to Rs.10,00,000, but as the complainant was unwilling to pay, he submitted a written complaint on 30.01.2025 to the Central Bureau of Investigation, whereupon the CBI verified the allegations and registered an FIR under Section 61(2) of the BNS read with Sections 7 and 7A of the Prevention of Corruption Act, 1988; on 31.01.2025 a trap was laid after completing pre-trap formalities and at about 06:00 PM the complainant received a call from co-accused Vinay Rai asking him to reach outside Currency Tower at VIP Chowk, Raipur, where the bribe money was handed over to Vinay Rai and he was apprehended by the investigating agency with the tainted money, and it is further alleged that the present applicant was thereafter called by an Inspector to the CGST off....
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....e, following which the complainant allegedly lodged a false complaint and arranged the trap. The applicant was working under the Directorate General Analytics and Risk Management (DGARM), an apex analytical body under the Central Board of Indirect Taxes and Customs, whereas the co-accused Subrato Pal belonged to the Preventive/Anti-Evasion wing, and therefore implicating the applicant in the present crime is unjustified. The applicant has been in judicial custody since 01.02.2025, the prosecution has cited about 65 witnesses, and the trial is likely to take considerable time; he has cooperated with the investigation throughout and never attempted to abscond. Though sanction for prosecution has been obtained against the applicant after filing of the charge sheet, sanctions against other co-accused named in the supplementary charge sheet are still awaited, reflecting inconsistency in the prosecution. The presumption of innocence operates in favour of the applicant until proven guilty, and even on the basis of the prosecution case, there was no justification for his arrest; rather, he has been made a scapegoat. The applicant's aged mother, about 70 years old, is suffering from seri....
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....01.2025 the applicant Bharat Singh, Superintendent, CGST, Raipur, conducted a raid at his shop and, in conspiracy with Vinay Rai and Mishra, demanded a bribe of 34,00,000/-, which was Rs. later reduced to Rs.10,00,000/-, and when the complainant refused to pay, he approached the Central Bureau of Investigation on 30.01.2025; upon verification of the complaint in the presence of an independent witness, an FIR under Section 61(2) of the BNS, 2023 read with Sections 7 and 7A of the Prevention of Corruption Act was registered on 31.01.2025 and a trap was laid the same day at VIP Chowk, Raipur, where Vinay Rai was allegedly caught red-handed while accepting Rs.5,00,000/- as bribe, and during the trap one person arrived on a scooter, snatched his mobile phone and fled; the tainted money was recovered from Vinay Rai in the presence of independent witnesses and the present applicant Bharat Singh was thereafter arrested from his office and is presently in judicial custody; it is further contended that after completion of investigation, a charge-sheet has been filed in Special Case No. 04/25 against the accused persons while further investigation has been kept open under Section 193(9) of th....
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....Diggi Bhoi while the search team of CGST left the aforesaid search spot with instructions to keep the same in the hall at preventive branch of CGST office. The said hard disk was kept by him in the said hall on 29.01.2025. During the examination, Mr. Pal has stated that he was not aware whether any hard disk containing recordings of the CCTV installed in the official premise of 'The World of Beauty' was removed and taken by Bharat Singh. He had not instructed any of the search team members of the CGST to take the said hard disk. 7. It has been submitted by Mr. Goverdhan that one Vivek Dewangan was deputed for the cleaning work in the office Central Tax (CGST) from April 2024 to May 2024, he was deputed by M/s. Special Management Service and his name was not in the pay-roll of CGST Department Raipur. He was exclusively engaged by one Saurav Singhal and accused Bharat Singh on private basis and they used to provide him cash for the work done by him on monthly basis. Shri Dewangan had worked related to Data Entry with respect to DGARM cell in the computer assigned by the Superintendents including accused Bharat Singh and Saurav Singhal, who are the Superintendents. During p....
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....ct (as amended in 2018) and Sections 319(2) and 204 of the BNS, 2023; it is lastly argued that considering the gravity of the offence, the strength of the prosecution case, and the potential impact on ongoing proceedings and further investigation, the present applicant is not entitled to be released on bail and the instant bail application deserves to be rejected as being devoid of merits. 9. I have heard learned counsel appearing for the parties and perused the case diary. 10. Considering the matter in its entirety as well as taking into consideration the facts and circumstances of the case, nature and gravity of the offence and further considering the fact that Crime No. RC1242025A0002 has been registered on 31.01.2024 on the basis of the written complaint dated 30.01.2025 of Shri Lal Chand Athwani, who owns M/s The World of Beauty and on 28-29.01.2025, Shri Bharat Singh, Superintendent, CGST, Raipur. raided the shop of Shri Lal Chand Athwani and, in conspiracy with Shri Vinay and Shri Mishra, demanded Rs. 34,00,000/- as bribe, which was later reduced to Rs. 10,00,000/- and the complainant unwilling to pay, had filed a complaint with CBI on 30.01.2025 as well as on the basi....