2025 (1) TMI 1512 - HC - GST

Grant of privilege of anticipatory bail - facilitation for registration of a proprietary firm on the basis of fake and vague documents for evading huge tax of government - offence u/s 132(1)(b)/13(1)(e)/132 (1) (1) of Jharkhand Goods and Services Tax (JGST) Act - HELD THAT - It is a fit case where the above named petitioner be given the privilege of anticipatory bail. Hence in the event of his arrest or surrender within a period of six weeks from the date of this order he shall be released on bail on depositing cash security of Rs. 50, 000/- and on furnishing bail bond of Rs. 25, 000/- with two sureties of the like amount each to the satisfaction of learned J.M. 1st Class Jamshedpur in connection with Telco P.S. Case No.104 of 2018 (G.R. No. 2027 of 2018) with the condition that the petitioner will cooperate with the investigation of the case and appear before the Investigating Officer as and when noticed by him and will furnish his mobile number and a copy of his Aadhar Card in the court below with the undertaking that he will not change his mobile number during the pendency of the case subject to the conditions laid down under Section 438 (2) of Cr.P.C. Petition allowed.

Summary

In the case before the Jharkhand High Court, the petitioner sought anticipatory bail in connection with Telco P.S. Case No.104 of 2018, which involved charges under sections 406, 420, 468, 471, and 120B of the Indian Penal Code and Section 132 of the Jharkhand Goods and Services Tax (JGST) Act. The petitioner, a tax practitioner, was accused of facilitating the registration of a proprietary firm using fraudulent documents to evade taxes. The defense argued that the petitioner merely assisted in the registration process and was not responsible for verifying the documents. Additionally, there was no evidence of the petitioner benefiting from the alleged tax evasion. The court, presided over by Justice Anil Kumar Choudhary, considered the arguments and determined that the petitioner should be granted anticipatory bail, noting the absence of direct allegations against him regarding the Input Tax Credit (ITC) and his professional status as an advocate. The court ordered that the petitioner be released on bail upon arrest or surrender, subject to conditions including depositing a cash security of Rs. 50,000 and a bail bond of Rs. 25,000 with two sureties. The petitioner must also cooperate with the investigation, provide his mobile number and Aadhar Card, and comply with Section 438(2) of the Criminal Procedure Code.