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Bombay HC Dismisses Discharge Application in Alleged ₹1,000 GST Bribe Case

Case Law Details

TaxGuru Citation
2025 taxguru.in 11925
Case Name
Vijaykumar W/o. Dnyandev Raut Vs State of Maharashtra (Bombay High Court)
Date of Judgement/Order
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Vijaykumar W/o. Dnyandev Raut Vs State of Maharashtra (Bombay High Court)

The Bombay High Court addressed a revision petition filed by Vijaykumar W/o. Dnyandev Raut challenging an order dated 30.04.2025 passed by the Additional Sessions Judge, Ahmednagar. The impugned order had rejected an application seeking discharge under Section 227 of the Code of Criminal Procedure (Cr.P.C.) from offences punishable under Section 7 of the Prevention of Corruption Act (P.C. Act) and Section 120-B of the Indian Penal Code (IPC). The revisionist contended that there was no prima facie material to proceed against her and alleged she had been falsely implicated.

The case arose when Yash Ashok Bora filed a report with the CBI-Anti Corruption Bureau (CBI-ACB), Pune, alleging that Vijaykumar and another CGST officer, Murli Manohar, demanded a bribe of ₹1,000 for conducting physical verification related to Bora’s GST registration for a new business venture. The report led to the registration of a case under the P.C. Act and IPC.

Vijaykumar had been arrested on 04.01.2023 and released on bail on 07.01.2023. Subsequently, she applied for discharge, asserting that no material existed to frame charges. Her counsel argued that the trial court had selectively interpreted prosecution evidence, failed to scrutinize the sanction for prosecution properly, and ignored the absence of electronic evidence certification under Section 65B of the Evidence Act. It was also contended that there was no credible proof of a conspiracy between the two accused.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,146

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