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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
EXCISE LAW TIMES 1st September 2020 41

