9911796707
TMI Blog2021 (2) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... 988, registered at Police Station Vigilance Bureau, Phase-1, Mohali. 2. The FIR registered was a sequel of information received by the Vigilance Bureau that Som Nath owner of Sadhu Transport R/o Phagwara had been indulging in tax evasion in connivance with the officers/officials of Excise and Taxation Department, Punjab. It is alleged that the tax was being evaded by ensuring that there was no checking or verification of the documents or goods, while being transported to and from State of Punjab. Heavy monthly amounts were being paid as bribe to the officers and officials of taxation department to ensure the same. The information was that Shiv Kumar, Clerk of Som Nath and Pawan Kumar (who is stated to be working as driver with some of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the co-accused ETO that the name of the petitioner has surfaced. It is submitted that the incident referred for registering the FIR is of 17th March, 2020, at that time, the petitioner was not posted at Mobile Wing, Amritsar. The petitioner was given posting in the Mobile Wing on 2nd July, 2020, earlier he was at Ferozepur and Faridkot. The argument is that the vigilance bureau has collected call details of Som Nath, owner of Sadhu Transport and his Munshi, it nowhere relates to the petitioner. 5. Learned State Counsel argued that 12 officers were named in the FIR. Though the petitioner was not specifically named, but his name was disclosed by co-accused ETO during investigation. Further as a result of disclosure statement of Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile number of the petitioner is not mentioned in FIR and the entries in the register have no evidentiary value. 7. To decide the present petition, it would be necessary to glance at working of Goods and Services Tax (GST). With the introduction of GST, one of the object worked upon was free movement of goods, by removal of barriers and Information Collection Centres. The responsibility was shifted upon the Excise and Taxation Officers/officials and more so on the mobile wing of the department. Under the GST, there is a chain of sellers and purchasers, There is an inter-connection as the purchaser gets the credit of tax paid or suffered by seller. The chain can be within the State or PAN-India. One link in the chain being ingenuine, do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the transporters, passers and the officials to facilitate the evasion of tax. The investigation is going on, it appears that the officials were being paid bribe on a monthly basis. 12. At this stage, it would not be appropriate to go into the evidentiary value of the material being collected during the investigation. The allegations are that petitioner has been paid amount of Rs. 5,55,000/- for a period June, 2014 to 13th October, 2019. The allegations are further linked by the discrepancies found in the file and the way detained vehicles were being dealt by the petitioner. There are indicators that the minor penalties were imposed for releasing vehicles without comparing accompanying documents with the goods or determining actual ori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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