Accused involved in providing documents for passing Fake GST ITC: HC Grants Bail

Learned counsel for the petitioner submits that the petitioner is in custody since 09.11.2022. He was named in the present case on the basis of the disclosure statement of Hawa Singh and Suresh Kumar @ Jon. The allegations against the petitioner are that he provided documents of identity proof on the basis of which account was opened in the name of fake firms and amount of input tax credit was got credited in the said account on the basis of forged bills. Challan has already been presented in this case. The co-accused Hawa Singh, Suresh Kumar @ John and Rajesh Jain have already been granted regular bail by this Court vide order dated 18.11.2022. The case is triable by the Magistrate. Hence, the petitioner deserves the concession of bail.

Status report by way of affidavit of Subhash Chander, HPS, Deputy Superintendent of Police, Head Quarter, Fatehabad, on behalf of respondent-State, has already been filed.

On the other hand, the prayer is opposed by learned State counsel that accounts were opened on providing documents by the petitioner himself. He is also involved in three other cases of similar nature but he fairly admitted that the petitioner is in custody since 09.11.2022.

The role of the petitioner is that he provided documents like PAN Card, Aadhar card and photographs of his known persons thereby enabled the co-accused to open the account in the bank in the name of the firms which got input tax credit on the basis of forged documents.

Without commenting anything on merits of the case, considering the fact that the case is triable by the Magistrate; Co-accused have already been enlarged on bail; the petitioner is already on bail in other three cases; but pending of said cases is no ground to refuse concession of bail in this case; challan has already been presented; the petitioner is in custody since 09.11.2022 and the completion of trial will also take a long time, no useful purpose would be served by keeping the petitioner behind bars for a long period.

Accordingly, the present petition is allowed and the petitioner is ordered to be released on regular bail subject to his furnishing bail/surety bonds to the satisfaction of the trial Court/Illaqa Magistrate/Duty Magistrate concerned. The petitioner shall also abide by the following conditions:-

1. The petitioner shall surrender his passport and shall not leave the country without the prior permission of the Trial Court/court concerned

2. The petitioner shall give his mobile number to the Trial Court and get the same registered, on which SMS shall be received from the CIS and shall not change his mobile number during pendency of the case.

3. The petitioner shall not change his residence without prior intimation to the SHO concerned and the trial Court.

4. The petitioner shall appear before the Trial Court on each and every date of hearing.

The Trial Court is at liberty to impose any other condition that it may deem appropriate. It is further clarified that in case of default of any of the conditions, then the concerned Court is competent to cancel the bail granted to the petitioner.

Nothing stated herein above be construed as a final expression of opinion on the merits of the case and the Trial Court would proceed independently of the observations above, which have only been made for the purpose of adjudication of the present petition for grant of regular bail.

For Official Judgment Download PDF Given Below: