Bail matters under GST and IPC offences turned on further affidavits about involvement, alleged defalcation, and supporting certificate.

In bail matters arising from the same FIR alleging IPC and Jharkhand GST Act offences, the HC required further factual clarification on the petitioners' link to the GST registration and business activity, the alleged use of documents to obtain GSTIN, and the asserted GST defalcation. It also directed the Assistant Commissioner, Sales Tax, Dhanbad Circle, to file separate detailed counter affidavits in both cases on involvement and alleged tax evasion, and directed the Superintendent of Police, Dhanbad, to file an affidavit concerning the certificate relied on by one petitioner. The matters were adjourned for further consideration after three weeks.

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Issues: Whether, in the bail matters arising from the same FIR alleging offences under the Indian Penal Code and the Jharkhand Goods and Services Tax Act, further affidavits were required on the petitioners' involvement, the alleged GST defalcation, and the status of the certificate produced in support of one petitioner's claim.

Analysis: The Court noted the rival submissions regarding the petitioners' connection with the GST registration and business activity, the alleged use of documents for obtaining GSTIN, the absence of a detailed affidavit from the sales tax authority, the request concerning disclosure of the quantum of alleged tax evasion, and the certificate said to have been issued by the Jharia Rehabilitation and Development Authority. It directed the Assistant Commissioner, Sales Tax, Dhanbad Circle, to file separate detailed counter affidavits in both bail cases on involvement and defalcation, and also directed the Superintendent of Police, Dhanbad, to file an affidavit regarding the certificate relied upon by one petitioner.

Outcome: The matters were adjourned for further consideration after three weeks.

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