2024 (1) TMI 379 - HC - GST

Accused in GST Invoice Fraud Case Secures Anticipatory Bail with Strict Compliance Conditions and Ongoing Investigation Cooperation

Nalamati Murali Krishna Nallamati Murali Krishnaname mentioned in F.I.R Versus The State of Telangana

Nalamati Murali Krishna Nallamati Murali Krishnaname mentioned in F.I.R Versus The State of Telangana - 2024 (87) G.S.T.L. 437 (Telangana) Issues Involved: Bail under Section 438 of Cr.P.C. in connection with multiple IPC offencesSummary:The Criminal Petition was filed by the petitioner seeking bail u/s 438 of Cr.P.C. in connection with Crime No. 300 of 2023 involving offences under Sections 406, 408, 420, 465, 467, 468 and 471 r/w. 34 of IPC. The complaint alleged that the petitioner and his friend raised fake invoices from the complainant's GST login without authorization, resulting in wrongful gain. The petitioner was directed to surrender before the Station House Officer and was granted anticipatory bail subject to specific conditions including appearing for investigation as required.Details for Each Issue:1. Bail Application u/s 438 of Cr.P.C.: - The petitioner sought bail in connection with multiple IPC offences. - The complaint alleged raising fake invoices from the complainant's GST login without authorization. - The petitioner was granted anticipatory bail by the Court.2. Allegations and Investigation: - The complaint accused the petitioner and his friend of wrongfully gaining Rs. 75,00,000 through fake invoices. - The complainant had to pay Rs. 1,52,11,462 as GST due to the fraudulent activities. - The alleged fraud was discovered when the GST authorities issued a show cause notice about non-filing of returns. - Discrepancies existed regarding how the petitioner obtained the credentials for the GST login.3. Arguments Presented: - Petitioner's counsel argued that the GST login belonged to the complainant, implying lack of authorization for the alleged actions. - The Additional Public Prosecutor contended that the credentials were shared with the petitioner, leading to the fraud.4. Court's Decision and Conditions for Bail: - The Court found it appropriate to grant anticipatory bail to the petitioner to facilitate the investigation. - Specific conditions were imposed for the bail, including surrendering before the Station House Officer and cooperating with the Investigating Officer. - The petitioner was directed to appear before the concerned Station House Officer regularly for investigation purposes.In conclusion, the Criminal Petition was allowed, and any pending miscellaneous applications in the matter were closed.