Case Law Details
Ashok Sukhija Vs State of Haryana (Punjab And Haryana High Court)
Punjab and Haryana High Court granted the bail to the petitioner/dealer involved in the matter of fraudulently obtaining VAT refund based on false and fabricated documents as there is unexplained huge delay and investigation is already complete.
Facts- Vide the present petition, the petitioner pray for grant for their release on regular bail. Notably, during the assessment period 2011-12, this dealer fraudulently obtained refund of Rs. 29,29,035/- by using false and fabricated documents, including sale invoices of cigarettes regarding interstate sales to Rajasthan, VAT D-3 forms showing the sale of cement/tiles, and ‘C’ forms bearing particular serial numbers. These refunds were obtained by using the specified C forms procured from the dealers of Rajasthan, who used to deal in the trading of tax-free commodities, i.e., khal, binola, etc., claiming interstate sales of cigarettes against the said C forms. It was further found that the dealer used forged and false documents of sale and obtained the refund without actual movements of goods during the course of interstate sale.
Conclusion- It is not disputed even by the State counsel that FIR pertains to the bogus refund of input tax credit in respect of Assessment Year 2011-12, in which the alleged loss of Rs. 29,29,359/- to the State exchequer was finalized at least on 11.11.2014 in revision order, as is mentioned in the FIR itself. No explanation is given in the FIR about the delay of more than 5 years so as to write a letter to the Superintendent of Police, Sirsa on 11.12.2019 to take action against the culprits and then another approximately one year for getting the FIR registered on 24.10.2020.
Held that apart from this unexplained huge delay, the case is mostly based upon documentary evidence. Investigation is already complete. Thus, no purpose shall be served by keeping the petitioners detained, particularly when no apprehension has been expressed by ld. State counsel that if released on bail, petitioners may abscond from justice.
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