Punjab & Haryana High Court Grants Bail To Additional Excise & Taxation Commissioner Allegedly Involved In GST Evasion

The Punjab and Haryana High Court has granted bail to Dheeraj Garg, IRS, who was posted as Additional Excise and Taxation Commissioner, Panchkula, and who was allegedly involved in GST evasion.

"Further detention of the petitioner will not serve any useful purpose as the conclusion of the trial is likely to take some time. The petition, as such, is accepted, and the petitioner is ordered to be released on regular bail upon his furnishing bail bonds or surety bonds to the satisfaction of the trial court, chief judicial magistrate, or duty magistrate concerned," the bench of Justice Gurvinder Singh Gill observed.

The petitioner has requested an FIR in connection with the allegations leveled in the FIR that Harish Batra, Assistant Excise and Taxation Officer (AETO), and Jitender Joon, Taxation Inspector (TI), were on duty for roadside checking in the area, along with supporting staff.

It was alleged that during the course of checking, they intercepted a vehicle, and the vehicle was taken for its weighment on the Dharam Kanta.

It was alleged that on the same day, one audio clip went viral on social media in which there was incriminating material against both officials, and consequently, the higher officers of the department took cognizance of it. Harish Batra and Jitender Joon were suspended by the Additional Chief Secretary, Excise and Taxation Department, Haryana, and were subsequently charge-sheeted in departmental inquiries.

Upon conclusion of the investigation, it was concluded that Harish Batra, Jitender Joon, Rohtash, Driver, and Ravi Kumar, Peon, have used their official positions in connivance with private transporter Gagan, Sanjeev, and others and had made incorrect entries for the purpose of evading Goods and Services Tax (GST).

The petitioner contended that his name was nowhere in the FIR and came to be nominated subsequently on the premises that, despite the scam having surfaced in July 2021, the petitioner, who was posted as Additional Excise and Taxation Commissioner, Panchkula, did not report the matter to the police for necessary action.

The petitioner submitted that, in any case, since the main accused, namely Harish Batra, AETO, and Jitender Joon, Taxation Inspector, have already been granted anticipatory bail, the petitioner would be on a much better footing and, as such, would be entitled to regular bail.

The department submitted that since it was only at the instance of the petitioner that the FIR was to be lodged and there has been a gross delay despite there being concrete evidence to establish the involvement of the other co-accused, one of the co-accused had made a confessional statement indicating the involvement of the petitioner. There is evidence to suggest that the petitioner had amassed wealth beyond his known sources of income, which is also indicative of his involvement in the scam in question.

The court noted that the main accused, namely Harish Batra, AETO, and Jitender Joon, Taxation Inspector, have already been granted anticipatory bail. The petitioner has been behind bars for about 2 months. The challan is yet to be presented.

Case Title: Dheeraj Garg Versus State of Haryana

Case No.: CRM-M-16692-2023 (O&M)

Date: 17.4.2023

Counsel For Appellant: Bipan Ghai, Amandeep Vasisth, Nikhil Ghai, Shubham Mangla

Counsel For Respondent: Gurmeet Singh

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