9911796707
TMI Blog2023 (12) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 (Annexure P-3) vide order dated 09.10.2023 passed in CRM-M-49998-2023. The Investigating Agency has already completed the investigation and filed the final report under Section 173 of Cr.P.C. on 25.09.2023 and the trial has not made any progress as none of the 30 prosecution witnesses, as cited by the prosecution, has been examined so far. In view of the ratio of law laid down by Hon ble Supreme Court in Prabhakar Tiwari Vs. State of UP and Anr. [ 2020 (1) TMI 1528 - SUPREME COURT] and Maulana Mohd. Amir Rashadi Vs. State of U.P. and Others [ 2012 (1) TMI 407 - SUPREME COURT] , it has been held that pendency of any other criminal case against the accused cannot be the sole ground to deny him the concession of bail. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udes sale invoices of cigarettes regarding interstate sale to Rajasthan, VAT D-3 forms showing sale of cement/tiles and C forms bearing No. R/C/2009/4443154. These refunds were obtained by using the above mentioned C forms procured from the dealers of Rajasthan who used to deal in the trading of tax free commodity i.e. khal, binola etc, on account of showing interstate sale of cigarettes against said C forms. On perusal of the record, it has been found that actually dealer has used forged and false documents of sale (as mentioned above) and without making any actual movement of goods during the course of inter-state sale, dealer has obtained the refund to the tune of Rs. 432578/-. This dealer has claimed input tax credit @21% on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that he was Deputy Excise and Taxation Officer in the year 2012 when the alleged refund on false and fabricated documents were availed by the accused firms. He further contends that the entire case of the prosecution is based on documentary evidence, which is already in possession of the Investigating Agency. Moreover, it is a settled law that provisions of Indian Penal Code cannot be invoked in case of availing of refund on the basis of forged and fabricated documents. It would be covered by the special enactment i.e. Haryana Value Added Tax Act, 2003 as such the registration of the FIR would be an abuse of the process of law. The petitioner has been involved in 21 FIRs on the same set of allegations under the same Sections of Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X
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