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2021 (7) TMI 1059 - HC - VAT and Sales TaxSeeking grant of anticipatory bail - fraudulent Input Tax Credit - forged invoices - Sections 408, 420 of IPC - HELD THAT - The offence is alleged to have committed between 01.01.2020 and 10.03.2021, petitioner was named in the FIR, suspecting his role. It is stated that the petitioner is presently working in the office of the Additional Commissioner of Commercial Taxes (Enforcement), South Zone, Bengaluru. He has been arraigned as accused No.6 in the charge sheet. The charge sheet has been filed keeping open the further investigation of the case under Sections 173(8) of Cr.P.C. The petitioner has undertaken to cooperate with the further investigation of the case and abide by other conditions. The involvement of the petitioner in the alleged offence has to be established by the prosecution during the trial - the relief sought by the petitioner can be granted by directing him to appear before the Investigating Officer and cooperate with the further investigation. Petitioner shall appear before the Investigating Officer within a period of one week from the date of receipt of a copy of this order and in the event of his arrest in Crime, he shall be released subject to conditions imposed - petition allowed.
Issues:
Petition filed under section 438 of Cr.P.C. seeking anticipatory bail in a case registered for offences under Sections 408, 420 of IPC. Allegations of fraudulent activities leading to illegal GST refund. Suspected involvement of accused as Data Entry Operator and FDA. Concerns raised about tampering with evidence if relief granted. Analysis: The case involves a petition seeking anticipatory bail under section 438 of Cr.P.C. in a matter registered for offences punishable under Sections 408, 420 of IPC. The charge sheet lists accused Nos.1 to 6 for various offences under Sections 406, 409, 419, 420, 463, 464, 465, 468, 471 r/w 34 of IPC. The complaint, lodged by the Assistant Commissioner of Commercial Taxes, alleges fraudulent activities related to a GST refund claimed using the complainant's credentials without authorization, resulting in a substantial amount being refunded. Accused persons, including the petitioner as accused No.6, are suspected of misusing the complainant's username and password for these transactions. The complaint further implicates accused No.1, a Data Entry Operator, and the petitioner, a former FDA, in unauthorized access to the computer system and alterations to registration details without the complainant's knowledge. The petitioner is alleged to have been involved in uploading the photo of accused No.1 in place of the dealer's photo. The prosecution contends that accused No.1 and 6 obtained Aadhar and PAN card copies through email, manipulated the profile of the complainant, and transferred a significant sum illegally. Concerns are raised about the petitioner's absconding status and the potential for evidence tampering if granted relief. The petitioner, currently working in the office of the Additional Commissioner of Commercial Taxes, South Zone, has expressed willingness to cooperate with the investigation and abide by conditions. While accused Nos.2 to 5 have been granted bail, the petitioner's involvement in the alleged offence is yet to be proven during the trial. The court, considering the circumstances, grants the petition and directs the petitioner to appear before the Investigating Officer within a week and cooperate with the investigation. The petitioner is released on bail subject to specified conditions, including executing a personal bond, cooperating with the investigation, not tampering with evidence, providing proof of address, and attending all court hearings.
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