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               month from businessmen to provide tax-free passage to their goods. The bribe
               amount had to be paid by 25th of every month otherwise trucks were impound-
               ed.
                       Vigilance officials said the role of the AETC was under investigation. The
               FIR  stated that as per the recorded phone conversation of the accused,  it was
               mentioned that the AETC took bribe through another employee.
                       The alleged racket ran with the help of staff of transporters, especially
               Vijay Kumar of Ludhiana, who used different mobile phones to arrange payment
               for the bribe and finalised the time and route of trucks carrying goods sans tax.
               Such trucks were labelled as passers.
                       On 21-8-2020, the Vigilance had in State-wide raids nabbed six persons,
               including four Excise  and Taxation Officers  — Varun Nagpal,  Satpal Multani,
               Kalicharan and Japsimran Singh. The fifth one is Excise Inspector Ram Kumar.
               The sixth person is Shiv Kumar, an employee with a transport company.
                       As per the FIRs, “In some cases, cess in accordance with a low GST slab
               for the product transported was levied. In others, officials conspired with busi-
               nessmen to record movement of a commodity with lower tax value than the ac-
               tual goods supplied.
                       Vigilance Bureau  Chief Director-cum-ADGP  BK Uppal said those
               booked in first FIR included DETC  Simran Brar,  Fazilka ETO Ved Prakash
               Jakhar, Faridkot ETO Satpal Multani, Chandigarh mobile wing ETO at Shambhu
               Kalicharan, Muktsar ETO Varun Nagpal, Fazilka ETO Ravinandan, Moga ETO
               Piyara Singh and Vijay Kumar Prashar, resident of Adarsh Colony, Khanna.
                       In the second case, Amritsar (now Patiala) ETO Sushil Kumar, Amritsar
               ETO Dinesh Gaud, Amritsar ETO Japsimran Singh, Amritsar mobile wing ETO
               Lakhbeer Singh, Inspector Ram Kumar, Somnath transporter of Phagwara, Shiv
               Kumar Munshi and Pawan Kumar were involved.
                        [Source : The Tribune, New Delhi, dated 23-8-2020]

               CBIC makes virtual hearing mandatory for GST appeals
                       The C.B.I. & C. has asked GST field offices to conduct hearings in GST
               appeal cases via video conferencing for their expeditious disposal while ensuring
               social distancing. In April, the Central Board of Indirect Taxes and Customs
               (CBIC) had issued guidelines for conducting personal hearing in virtual mode
               for appeals under Customs Act, and erstwhile excise and service tax related dis-
               putes.
                       In a letter to Principal Chief Commissioners, the CBIC said the feedback
               received from trade and field formations on this indicated that the initiative has
               helped in speeding up passing of adjudication and appellate proceedings, saving
               cost of travel and time, and critically ensuring social distancing in these challeng-
               ing times. Accordingly, the board has decided to make it mandatory for various
               authorities, such as Commissioner (Appeals), original  adjudicating authorities
               and Compounding Authority to conduct personal hearing in virtual mode in
               cases relating to Central GST (CGST) and Integrated GST (IGST), the CBIC said.
                       “This initiative would facilitate all stakeholders such as suppliers under
               GST, importers, exporters, passengers, advocates, tax practitioners and author-
               ised representatives,” it added. The CBIC also issued guidelines for conducting

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