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Bail by HC to person allegedly involved in issuing fake invoice

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Court :
Rajasthan High Court

Brief :
High Court decided to grant the bail to the petitioner who is allegedly guilty of creating bogus firms/companies solely for the purpose of fraudulently creating and issuing GST invoices without any sale/purchase and actual movement of goods.

Citation :
Gaurav Maheshwari Vs State of Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

S.B. Criminal Miscellaneous II Bail Application No. 1825/2020

Gaurav Maheshwari S/o Sampat Lal Maheshwari, Aged About 29
Years, By Caste Maheshwari, R/o C-71, Shanker Nagar, Pal Road,
Jodhpur (At Present Lodged In Central Jail, Jodhpur). ----Petitioner

Versus

State, Through Pp ---- Respondent

For Petitioner(s): None present.
For Respondent(s): Mr. A.R. Choudhary, PP

HON'BLE MR. JUSTICE VIJAY BISHNOI

Judgment / Order

Heard learned counsel for the petitioner Mr. Anand Purohit, Senior Advocate assisted by Mr.Kapil Purohit, learned counsel for the complainant Mr. Hemant Dutt through Jitsi Meet App., learned Public Prosecutor and perused the material available on record.

The petitioner(s) has/have been arrested in FIR No.146/2018 of Police Station Sardarpura, Jodhpur for the offence(s) punishable under Section(s) 420, 406, 467, 468, 471 and 120-B IPC. He/She/They has/have preferred this/these second bail application(s) under Section 439 Cr.P.C.

Learned counsel Mr. Purohit has submitted that as per the prosecution story, the petitioner is guilty of creating bogus firms/companies solely for the purpose of fraudlently creating and issuing GST invoices without any sale/purchase and actual movement of goods. It is further submitted that the said allegations against the petitioner are false as complainant is the brother-in-law of the petitioner and he himself has withdrawn money through cheques signed by him. It is submitted that the petitioner has not created any bogus firms/companies and all the transactions done by him are as per law. It is further submitted that the petitioner was arrested on 30th October, 2019 and since then he is in custody and charge-sheet has already been filed against him. It is further submitted that the offences, for which, charge-sheet has been filed are triable by the court of Magistrate and, therefore, he may be enlarged on bail.

Per contra, learned Public Prosecution as well as learned counsel for the complainant have vehemently opposed the bail application.

Mr. Dutt, learned counsel for the complainant has submitted that the petitioner is guilty of misappropriation of around 17 crores of government money and till date, only around one crore has been recovered in the matter. It is further submitted that the petitioner is the kingpin of the whole fraud committed by him and of creating bogus firms/companies claiming GST refunds for the transactions which never took place. It is further submitted that the money withdrawn by the petitioner has been deposited in the bank accounts of his relatives and the GST department had issued summons to them for the purpose of investigation and the same is still going on. Mr. Dutt has further submitted that if the petitioner is released on bail at this stage, there are chances that he may influence the witnesses and, therefore, he may not be enlarged on bail.

It is noticed that the police have filed charge-sheet against the petitioner under various offences by concluding that he has created bogus firms/companies and received huge amount as GST refunds for the transactions which never took place, however, investigation against the petitioner has already been completed and he is in judicial custody. The police have filed charge-sheet against the petitioner for the offences which are triable by the court of Magistrate.

Having regard to the totality of the facts and circumstances of the case, without expressing any opinion on the merits of the case, I deem it just and proper to grant bail to the petitioner(s) under Section 439 Cr.P.C.

Accordingly, this/these second bail application(s) filed under Section 439 Cr.P.C. is/are allowed and it is directed that petitioner(s) – Gaurav Maheshwari S/o Sampat Lal Maheshwari shall be released on bail in connection with FIR No.146/2018 of Police Station Sardarpura, Jodhpur provided he/she/they execute(s) a personal bond in the sum of Rs.1,00,000/- and two sureties of Rs.50,000/- each.

This Court is of the view that in the prevailing circumstances of complete lock-down amidst spread of COVID-19, furnishing of two sureties will be difficult on the one hand and the same may pose eminent threat to the concerned. It is, therefore, ordered that the petitioner(s) shall be released on bail upon furnishing the personal bond. He/She/They may furnish requisite sureties by 30th May, 2020 to the satisfaction of the learned trial Court.

Petitioner(s) shall be required to appear before that Court on all dates of hearing and as and when called upon to do so. In case, he/she/they fail(s) to furnish surety bonds by the stipulated time, the instant order will come to an end automatically.

However, it is made clear that the petitioner shall not leave the country without prior permission of this Court and shall also made himself available to the Investigating Agency, GST Department or any other Department as and when summoned. If the petitioner fails to abide by the conditions, the State as well as the GST Department are free to approach this Court for the purpose of cancellation of bail of the petitioner.

(VIJAY BISHNOI), J

 

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on 01 August 2020
Published in GST
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