9911796707
TMI Blog2022 (3) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... spiracy or any negligence of the applicant would be a question which is to be examined during the course of trial by adducing evidence. How the challans were manipulated and false postings were made in the VATis system with an intention to defraud by causing losses to the Government exchequer would be a question of fact. Whether any illegal gratification has been received by the present applicant for any manipulated, fraudulent entries with an intention to cause loss to the Government treasury would be a question of evidence which would be required to be examined during the course of trial. Further, since the charge-sheet is filed and considering the facts and circumstances of the case, this Court finds this to be a fit case where discretion could be exercised in favour of the applicant - the applicant is ordered to be released on regular bail - the present application is allowed. - R/CRIMINAL MISC.APPLICATION NO. 3286 of 2022 - - - Dated:- 8-3-2022 - HONOURABLE MS. JUSTICE GITA GOPI Appearance: MR TEJAS M BAROT(2964) for the Applicant(s) No. 1 MR PRANAV TRIVEDI, ADDITIONAL PUBLIC PROSECUTOR for the Respondent(s) No. 1 ORAL ORDER 1. This applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was supplied to the applicant, it became crystal clear that the User I.D. and password of the applicant was misused and 207 entries have been posted in the VATis system from four different I.P. addresses which have been used in making the alleged illegal entries. It is further submitted that the four I.P. addresses are as under :- 10.115.93.91, 10.115.93.84, 10.115.93.85 and 10.115.93.93 4.1. It is submitted that from the period 19.07.2019 to 13.02.2020, 33 entries have been made. It is stated that these 33 entries have been made while the applicant was not present in his office and on one of the occasion, i.e. on 27.02.2020, the applicant was before the Court for proceedings and on that day, by misusing the login ID and password, five acknowledgment receipts have been generated. 4.2. With regard to the allegations pertaining to the audit assessment of four dealers, i.e. Sundeshwari Petroleum, Maan Automibiles, Jayshree Gabbarwali Petroleum and Shree Saraswati Petroleum, it is submitted that the allegations are mis-founded and for the financial year 2015-2016, the entries have been made long before the applicant joined office and when the assessments were made by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ystem and in that case, the traders were directed to file receipt of the E-payment of the Challan Identification Number (CIN). It is also submitted that the Banks were uploading daily, the E-payment transaction in the IFMS. It was resolved that any another payment above ₹ 10,00,000/- or voluntary payment by E-payment system, those traders were given exemption to produce receipts and therefore, it was resolved that there should not be any insistence to produce the receipts from the traders who make E-payments. Incase any trader produces such receipts then no entry of the same should be in the VATis system. It was observed in the Circular that verification of the tax payment should be from the data uploaded by the Bank under IFMS, such reflection in the website of the Commercial Tax Department would be within a period of 2-3 days. The State Tax Officer in case of their own jurisdiction, were required to assess / verify in case of traders who have defaulted in producing the challan and it was resolved that thereafter, notices were to be issued to the defaulter. 4.6. It is submitted that four different I.P. addresses were misused for lodging entries in VATis system. He submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant provided the details and on perusing all the Challans Manual, entry in VATis with IFMS (Treasury Data), no such challans were found. 5.2. It is submitted by learned Additional Public Prosecutor that by getting wrong entries made in VATis system and generating acknowledgement receipt for the period from 2013 to 2020, prima-facie illegalities were found in case of 29 traders. 5.3. It is submitted that the present applicant undertook audit assessment for the period 2015 2016 of the four dealers, no manual challans were found and after due verification and as per the statement of the co-accused Senior Clerk Nareshbhai Savabhai Chowdhury, the present applicant was aware of the entries of filing the challan. Therefore, it is stated that the State Exchequer suffered a loss to the tune of ₹ 5,98,29,881/-. 5.4. It is submitted that as per sub-section (8) of Section 34, the present applicant was required to make tax demand and was required to assess the details of registered traders and after making assessment, the applicant was required to give the dealer an opportunity of being heard and it was for him to get satisfied whether for the default it was required for the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the website of the Tax Department. Whether there has been a criminal conspiracy or any negligence of the applicant would be a question which is to be examined during the course of trial by adducing evidence. How the challans were manipulated and false postings were made in the VATis system with an intention to defraud by causing losses to the Government exchequer would be a question of fact. 6.2. However, for amount to the extent of ₹ 5,98,29,882/- which is noted to be in relation to the 29 defaulters, the data could not tally with the VATis system from the year 2013. Recovery to the extent of ₹ 1,98,75,998/- has been made and the Department would be in the process of recovering the rest of the money from the registered traders. Whether any illegal gratification has been received by the present applicant for any manipulated, fraudulent entries with an intention to cause loss to the Government treasury would be a question of evidence which would be required to be examined during the course of trial. Further, since the charge-sheet is filed and considering the facts and circumstances of the case, this Court finds this to be a fit case where discretion could be exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
