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VIKRAM GARG vs. EXCISE AND TAXATION OFFICER CUM PROPER OFFICER (STATE TAX)
(Punjab and Haryana High Court)

Hon'ble Judges:

ARUN MONGA
Pet. Counsel
Deepak Gupta
Res. Counsel
Vikas Bhardwaj

Petitioner / Applicant

VIKRAM GARG
Respondent EXCISE AND TAXATION OFFICER CUM PROPER OFFICER (STATE TAX)
Court Punjab and Haryana High Court
State

Punjab

Date Aug 31, 2023
Order No.

CRM-M-11033-2021 (O&M)

Citation

2023(8) TAXREPLY 7845
Original Order
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ORDER

ARUN MONGA, J. (ORAL) After being declined bail by the trial Court, petitioner before this Court seeks regular bail in a case bearing No. GST/PNP/02 of 2020 and Complaint No. 252/2020 dated 24.12.2020 registered under Section 132 of the Haryana GST Act, 2017 and Central GST Act, 2017 read with Section 20 of IGST Act, 2017. 2. As per prosecution case, tax returns of the firm, M/s Emm Vee Trading Company, whose proprietor is the petitioner, were examined for the financial years 2018-2019 and 2019-2020. It was discovered that the turnover of the taxpayer, i.e., the alleged proprietor concern of the petitioner, during this period, displayed significant and abnormal fluctuations, which were not typical in the normal course of business. Petitioner-the accused had thus engaged in tax evasion exceeding Rs. 5 crore. Additionally, tax authorities noted that the firm was registered at a residential address in the city, with no additional place of business specified in its registration ....

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