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TMI Blog2024 (12) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the criminal case against them are common and involves common discussion, these two petitions are clubbed together and decided by a common order. 2. For the sake of convenience, the respondents of the respective petitions are referred to as accused Nos. 1 and 2. 3. Crl.P. No. 103172/2024 is filed by the complainant under Section 439 (2) r/w Section 482 of Cr.P.C. with a prayer to quash the order dated 05.08.2024 in Crl. Misc. 913/2024 on the file of the Principal District and Sessions Judge, Belagavi granting anticipatory bail to accused No. 1 (in crime No. 65/2024 of CEN Police, Belagavi) for offences punishable under Sections 201, 406, 420 of IPC r/w Sections 66 and 66D of Information Technology, Act, 2008 ('I.T. Act' for short) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng plaint, machineries, equipments and coal to the sugar factories. Accused No. 1 has been a consultant and he was taking care of accounting, fixing tax returns pertaining to the complainant, his family and business of his firms since 2009. 7. For this purpose, complainant had entrusted credentials of himself, his family and firm for the purpose of filing tax returns and other statutory filings. Accused No. 1 introduced his son i.e., accused No. 2 as an expert in filing GST returns, accounts and handling all the matters relating to GST. Thus, both accused Nos. 1 and 2 have taken complete responsibility of filing periodical returns with GST, Income Tax and other departments. They have collected necessary professional charges from complainan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitiated proceeding against the firm belonging to the complainant. With an intention to create hurdles to the GST proceedings, accused No. 2 has changed the password of GST login without any lawful authority and falsified the firm accounts and dishonestly and deliberately filed GSTR-1 and GSTR-3B for the month of May, 2024 on 06.07.2024 and made false statement in the declaration which by law receivable as evidence, caused disappearance of evidence and tampered evidences which are pending before the GST authorities. 12. Even after receipt of legal notice, accused Nos. 1 and 2 have dishonestly made use of unique identification login of complainant firm and deleted the data of the said firm and cheated by impersonating and misrepresented the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve granted anticipatory bail. 16.1 Petitioner/complainant had filed objections as well as written submission to the bail petitions filed by accused Nos. 1 and 2. However, the sessions court has not taken them into consideration. It has also not appreciated the fact that after initiation of proceedings by GST authorities, accused No. 2 has changed the credentials of GST portal of the petitioner without any authority and deliberately filed GST returns for the month of May, 2024 with the sole intention of manipulating GST data and erase/delete evidence. 16.2 Having regard to the gravity of economic offences committed by accused Nos. 1 and 2, the sessions court is not justified in granting anticipatory bail to accused Nos. 1 and 2, solely on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 20. It is true that accused Nos. 1 and 2 are alleged to have misused the credentials of complainant and others and withdrawn various sums from their accounts and instead of paying the same towards the dues of Income Tax, GST and other statutory authorities, have misappropriated the same. The offences alleged against the accused are punishable under Section 406 and 420 of IPC. 21. The maximum punishment prescribed for the offence under Section 406 of IPC is imprisonment, which may extend to 3 years and also liable to fine. Similarly, the maximum punishment prescribed for the offence under Section 420 of IPC is imprisonment upto 7 years. Normally, the courts refused to grant bail when there is possibility of accused persons threatening ..... X X X X Extracts X X X X X X X X Extracts X X X X
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