HC Grants Regular bail in GST Fake Invoice considering appellant had no criminal antecedents

The applicant, Tarak Ghosh, partner of M/s Jai Bhole Ispat, was arrested in connection with allegations of illegal transportation and sale of sponge iron based on suspected forged invoices. The prosecution case arose after two trucks carrying sponge iron were intercepted, whose drivers allegedly failed to produce proper documents, including valid e-way bills and weighment slips. It was alleged that the material was illegally procured and invoices were fabricated in connivance with the applicant’s firm.

The applicant contended that he was falsely implicated and that the transactions were genuine commercial dealings supported by proper invoices, e-way bills, stock records and banking transactions. It was further submitted that the firm is a legitimate GST-registered entity with substantial turnover and no connection with the alleged illegal acts. The applicant was not named in the FIR, and the allegations were primarily based on statements of the co-accused.

Issue Raised: Whether the applicant is entitled to a grant of regular bail in a case involving alleged forged invoices and illegal transportation of goods under the BNS, 2023.

HC Held: The High Court granted regular bail to the applicant, considering that he had no criminal antecedents, the charge sheet had already been filed, and the case was primarily based on documentary evidence already in the possession of the investigating agency.

The Court also noted that the applicant had been in judicial custody and the trial was likely to take time. In this situation, continued detention was not warranted. Therefore, the applicant was directed to be released on bail subject to conditions including regular appearance before the trial court and non-misuse of liberty.

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