2021 (6) TMI 682 - HC - GST

Grant of Anticipatory Bail - right to operate the locker - allegation against petitioner is that she operated the locker which was in the name of her husband Sahil Jain and removed certain crucial documents - HELD THAT - Prime facie, there are serious and specific allegations leveled against the petitioner in the FIR in question for which her custodial interrogation would be imperative, more so, since she allegedly removed crucial documents having a direct link with the proceedings, which were pending against her and her husband under the CGST Act. Petition dismissed.

Summary

Issues:
1. Anticipatory bail under Section 438 of the Code of Criminal Procedure 1973.
2. Allegations of conspiracy and fraud under Sections 420, 465, 467, 468, 471, and 120-B of the Indian Penal Code 1860.
3. Accusations of connivance and removal of crucial documents related to shell companies for fraudulent activities under the Central Goods and Services Tax Act.
4. Discrepancies in statements and addresses provided by the petitioner in different legal proceedings.

Anticipatory Bail Application:
The petitioner sought anticipatory bail under Section 438 of the Code of Criminal Procedure 1973 in response to FIR No. 177 dated 26.12.2020, registered at Police Station Daresi, District Ludhiana, Punjab. The allegations in the FIR implicated the petitioner in a conspiracy involving officials of a bank, where she was accused of operating a locker and removing crucial documents. The petitioner's senior counsel argued that the accusations were false and that she had the right to operate the locker as her name had been added as a joint lessee. He contended that the petitioner's actions did not meet the elements of the offenses under the Indian Penal Code, emphasizing her lack of criminal history and citing a Supreme Court judgment to support the claim for anticipatory bail.

Conspiracy and Fraud Allegations:
The complainant's counsel opposed the anticipatory bail, alleging that the petitioner was actively involved in the crime, aware of her husband's fraudulent activities, including the creation of shell companies for illegal tax credit. It was claimed that the petitioner colluded with her husband to operate the locker and remove documents to conceal their fraudulent transactions under the Central Goods and Services Tax Act. The counsel highlighted discrepancies in the petitioner's actions and statements, arguing that she avoided summons and provided incorrect addresses, indicating mala fides and complicity in the criminal activities.

Connivance and Document Removal:
The State's counsel supported custodial interrogation, stressing the seriousness of the allegations against the petitioner regarding connivance with co-accused individuals and the removal of vital documents related to fraudulent transactions of shell companies. The counsel pointed out the petitioner's misrepresentation of her husband's whereabouts to operate the locker, despite knowing he was in custody, as evidence of her mala fides. The court noted the specific and grave accusations against the petitioner, highlighting the necessity of custodial interrogation due to the removal of crucial documents linked to ongoing proceedings under the CGST Act.

Discrepancies in Statements and Addresses:
The judgment highlighted discrepancies in the petitioner's addresses provided in different legal contexts, indicating potential deceit or attempts to evade legal procedures. The court found no merit in the petitioner's arguments and dismissed the application for anticipatory bail, considering the serious nature of the allegations and the imperative need for custodial interrogation based on the evidence presented.

This comprehensive analysis of the judgment from the Punjab & Haryana High Court underlines the legal intricacies surrounding the application for anticipatory bail, conspiracy and fraud allegations, connivance in criminal activities, and discrepancies in the petitioner's statements and addresses, leading to the dismissal of the bail application.