RAJINDER SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) These seven petitions are filed seeking regular bail in FIR No. 8 dtd. 21/8/2020, under Ss. 7, 7(a), 8 of the Prevention of Corruption Act, 1988 and Ss. 420, 465, 467, 468, 471, 201, 120-B Indian Penal Code, 1860 - Sec. registered at Police Station Vigilance Bureau, Phase-I, SAS Nagar, Mohali.

(2.) The names of the petitioners and their custody period is tabulated below:

(3.) 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 the co-accused were tapped. On the basis of the information collected, some officials of the GST Department, traders, transporters and persons like the petitioners alleged to be passers were nominated. As per the case set up, monthly bribes were being paid to the officials of the GST Department. In connivance, sales and purchases inter-state and intra-state were being conducted either without accounting for it or without payment of due tax. The allegations are that with such chain of transactions, bogus input tax credits were being availed.