Punjab-Haryana High Court
Gopi Chand Chaudhary vs State Of Haryana on 18 December, 2023
Author: Pankaj Jain
Bench: Pankaj Jain
Neutral Citation No:=2023:PHHC:162731
CRM-M-59913-2023 -1-
2023:PHHC:162731
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
Date of decision : 18th of December, 2023
232-5
CRM-M-59913-2023
GOPI CHAND CHAUDHARY ....Petitioner
Versus
STATE OF HARYANA ....Respondent
CORAM: HON'BLE MR. JUSTICE PANKAJ JAIN
Present : Mr. Japsehaj Singh, Advocate for
Mr. Aman Pal, Advocate for the petitioner
Mr. A.K. Sehrawat, DAG, Haryana.
PANKAJ JAIN, J. (ORAL)
This petition has been filed under Section 439 Cr.P.C. for grant
of regular bail to the petitioner in case FIR No.651 dated 24.10.2020
registered for the offences punishable under Sections 406, 419, 420, 465,
467, 468, 471 and Sections 409, 120-B IPC added later on, at Police Station
City Sirsa, District Sirsa.
2. As per the contents of the FIR it has been alleged as under :
"OFFICE OF DY EXCISE TAXATION COMMISSIONER (ST)
SIRSA, VANIJYA BHAWAN, BARNALA ROAD SIRSA From
Excise Taxation Officer Ward No. 5Sirsa To, The Superintendent
of Police Sirsa No. 3606 / dated 11-12-19 Subject:-Regarding
registration of FIR against Smt. Shashi Garg W/o Sh Ashok
Kumar Ro 39 New Housing Board Colony Sirsa, Prop M/s Paras
Trading Co., Sirsa TIN 06562918862 Memo On the subject cited
above, it is informed that a firm in the name of M/s Paras
Trading Co., Sirsa TIN 06562918862 is found involved in
claiming bogus refund on account of input tax credit. During the
assessment period 2011-12, this dealer has fraudulently obtained
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refund of Rs. 1916804/- by using false and fabricated documents
which includes sale invoices of cigarettes regarding inter state
sale to Rajasthan, VAT D-3 forms showing sale of Cigarettes and
C forms bearing No. R/C/2009/4434430. 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 khal, binola ete, 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.
1916804/-. This dealer has claimed input tax credit 21% on
account of purchases of Cigarettes and further shown disposal of
these goods 2% in the course of interstate sale against C forms. It
has also been observed by the Special Team (Refund) in his
report bearing No 48 dated 9.11.2015 that no taxable goods were
sold in the course of inter- state sale by M/s Paras Trading co.,
Sirsa, rather, in Rajasthan, against these C forms, tax free 500ds
(khal/Binola) have been shown accounted for which shows that
benefit of input tax credit has been claimed and obtained by M/s
Paras Trading Co., Sirsa spite the fact that no tax has been paid
at any stage by the dealer. Moreover, claim of sale at
concessional rate of tax against C forms has been claimed
wrongly. In this way, by claiming false ITC and claiming sales at
concessional rate of tax against the C forms by submitting false
and fabricated documents, have caused revenue loss amounting
to Rs. 3537778/, to the State Exchequer as per revision order No.
05F dated 11.11.2014. It is accordingly requested to register FIR
against Smt Shashi Garg W/o Sh Ashok Kumar Ro 39 New,
Housing Board Colony Sirsa, Prop M/s Paras Trading Co., Sirsa
TIN 06562918862 as per relevant provisions/ sections of IPC
and any other penal law if applicable, for investigation in the
matter as per law. s/d Excise Taxation Officer Ward No. 5 Sirsa
Endst No 3607-08 /TI dated 11-12-19 A copy is forwarded to the
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following for information please:- 1. The Excise Taxation
Commissioner, Haryana Panchkula 2. The Dy Excise Taxation
Commissioner (ST) Sirsa s/d Excise Taxation Officer Ward No. 5
Sirsa."
3. The FIR relates to allowing refund on the basis of forged and
fabricated documents.
4. Status report filed by way of affidavit of Jagat Singh, HPS,
DSP (HQ) Sirsa, District Sirsa specifying the role of the petitioner as
under :
"24. That now the petitioner/accused has filed the present
petition seeking the relief of regular bail. In this regard it is
submitted that from the report obtained from taxation
department, petitioner/accused Gopi Chand Chaudhary has
illegally issued a refund of Rs.19,16,804/- to the accused firm in
this case and has issued total refund of Rs.3, 18, 14,528/- in all
the cases registered against him. The petitioner/accused was
found involved in total 20 cases and has been arrested in all the
20 cases. There is apprehension that in the event of bail, the
petitioner/accused may abscond in order to delay the fair trial of
all the cases registered against him. Present petitioner is involved
in organized economic crime and has caused heavy loss to State
Exchequer in collusion with his co-accused persons by giving
refunds to bogus firms. xxx"
5. On the specific query being asked to Counsel representing the
State as to what was the role of the petitioner in issuing refund to the
accused-firm as unearthed in the investigation, he on instructions from the
Investigating Officer submits that the petitioner used to charge 2% to 3%
commission on refund.
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6. Having heard rival contention of the parties, this Court finds
that the allegation in the FIR is w.r.t. the assessee having claimed refund
wrongly by submitting forged and false documents of sale. Thus the role of
the petitioner primarily relates to error in judgment. There is no such
allegation that the petitioner acted in cahoots with the assessee to award
refund illegally.
7. It is not disputed by State Counsel that the Challan already
stands presented. Investigation is complete and as on date the evidence
w.r.t. meeting of minds between the petitioner and the main accused
remains amiss.
8. The petitioner is stated to be 67 years old Senior Citizen
earning pension from the State. It is also not disputed that the petitioner
served State with clean record and has no criminal antecedents.
9. In view of above this Court finds that there is no reason to
prolong custody of the petitioner as a punitive measure. Resultantly, the
present petition is allowed. The petitioner is ordered to be released on bail
on his furnishing bail bonds/surety bonds to the satisfaction of the Trial
Court/Duty Magistrate concerned.
10. Needless to say that anything observed hereinabove shall not
be construed to be an expression of opinion on the merits of the case.
December 18, 2023 (Pankaj Jain)
Dpr Judge
Whether speaking/reasoned : Yes/No
Whether reportable : Yes/No
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