2024 (12) TMI 134 - HC - GST

Seeking grant of Regular bail - operating and managing fake firms - wrongful passing on of fake Input tax credit - HELD THAT - Considering the facts and circumstances of the case, the nature of the allegation levelled against the applicant, the fact that on the basis of the complaint and the evidences procure in the matter of Ishan Gupta and no incriminating has been recovered at the instance of the present applicant and the applicant was not involved in any of the acts as alleged against him consciously or otherwise and the applicant is a transgender person, the applicant is languishing in jail since 06.08.2024 and the charge-sheet/complaint has been filed, the conclusion of the trial is likely to take some time, hence, without commenting anything on merits of the case, it is inclined to grant regular bail to the applicant. Accordingly, the bail application filed on behalf of Applicant - Badal Gour is allowed. If the applicant - Badal Gour furnishes a personal bond in the sum of Rs.1,00,000 with one solvent surety to the satisfaction of the concerned Court, he be released on bail involved in Crime No.45/FIC//GST/2024-25, registered at Police Station Central GST and Central Excise Raipur, District-Raipur, (CG) for the offence punishable under Sections 132 (1) (B) and 132 (1) (c) of the Central Goods and Services Tax Act, 2017. Bail application allowed.

Summary

Issues:
Bail application under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail in connection with a case involving Sections 132 (1) (B) and 132 (1) (c) of the Central Goods and Services Tax Act, 2017.

Analysis:
The judgment pertains to a bail application under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023, seeking regular bail for the applicant who was arrested in connection with a case involving Sections 132 (1) (B) and 132 (1) (c) of the Central Goods and Services Tax Act, 2017. The prosecution alleged that the applicant, identified as Badal Gour, was the mastermind behind a network of six fake firms engaged in fraudulent activities, including availing fraudulent input tax credit and evading goods and service tax. The applicant was confronted with incriminating evidence during the investigation, leading to his arrest and subsequent filing of a complaint by the Superintendent Prosecution Cell. The prosecution contended that the applicant had caused a substantial loss to the government exchequer through his actions.

The applicant, through his counsel, vehemently denied the allegations, claiming innocence and asserting that he was falsely implicated in the case. It was argued that the prosecution had failed to disclose that another individual, Ishan Gupta, was also being prosecuted for the same firms, suggesting a deliberate attempt to inflate the charges against the applicant. The defense further contended that the applicant had been misled by Ishan Gupta and was unaware of the fraudulent activities being carried out in his name. It was emphasized that there was no concrete evidence implicating the applicant in the alleged offenses, and that he had been in custody since August 6, 2024, awaiting trial.

After considering the submissions from both sides and reviewing the case diary, the court found merit in the applicant's arguments. The court noted that no incriminating evidence had been recovered directly linking the applicant to the alleged offenses, especially in comparison to the case of Ishan Gupta. Additionally, it was highlighted that the applicant, being a transgender person, had been in custody for a considerable period, with the trial likely to be prolonged. In light of these factors and without delving into the merits of the case, the court granted regular bail to the applicant, subject to the furnishing of a personal bond and surety.

In conclusion, the court allowed the bail application, enabling the applicant, Badal Gour, to be released on bail upon fulfilling the prescribed conditions. The order would remain in force until the final disposal of the case, acknowledging the complex nature of the allegations and the need for a fair trial.