ASHOK KUMAR Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This petition under Sec. 439 Cr.P.C. is filed seeking regular bail in FIR No. 9 dtd. 21/8/2020, under Ss. 7, 7(a) and 8 of the Prevention of Corruption Act, 1988 (as amended by the Act of 2018) and Ss. 420, 465, 467, 468, 471 and 120-B IPG, registered at Police Station Vigilance Bureau, F.S.-l, Phase-1, SAS Nagar (Mohali).

(2.) The FIR was result of information received that there was a large scale evasion of Goods and Services Tax (for short, 'GST') in the State of Punjab. Acting on the information after taking due permission, mobile phones of some of accused were tapped. On the basis of the information collected, officials of the GST department, traders and transporters were nominated. The petitioner is brother of accused Somnath, owner of M/s Sadhu Transport who was allegedly paying bribe to the officers of Excise and Taxation Department [hereinafter 'department']. Inter-state and intra-state purchases were being conducted, either without accounting for it or without payment of due tax in connivance with the officials of the department. It is further alleged that with such chain of transactions, bogus inputs tax credits were being availed.

(3.) Learned counsel appearing for the petitioner submit that the petitioner has been falsely implicated. He is in custody since 26/8/2021, investigation is complete and challan stands presented. It is further argued that the petitioner was named in the disclosure statement and there is no evidence against him. The petitioner was neither the employee nor owner of the transport company. The contention is that while granting bail to the officials of the Department, this court noticed that till date no sanction for prosecution has been received.