2025 (9) TMI 1047 - HC - GST

Anticipatory bail granted to proprietor accused of conspiracy and forging transport documents to wrongfully claim Input Tax Credit

The HC granted anticipatory bail to the petitioner facing allegations of conspiracy and forging transport and delivery documents to wrongfully claim Input ... Seeking to direct the S.H.O. Police Station CCS or any other arresting officer to release the petitioner on bail in the event of his arrest - conspiracy - preparing forged valuable receipts of e-way bills, lorry receipts and delivery challans - HELD THAT;- Considering the submissions made by both the parties and the material on record, the criminal petition is filed by the petitioner namely Gaurav Agarwal, who is a proprietor of the firm even though he was not arrayed as an accused in the registration of the crime. The other accused have been apprehended. It is pertinent to note that the only allegation against the petitioners is that, without any movement of goods, they claimed Input Tax Credit, whereas, the concerned proprietors have already paid the penalty for the same. This Court deems it fit to grant anticipatory bail to him, subject to fulfilment of conditions imposed - bail application allowed - petition allowed. The petitioner moved under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 seeking anticipatory bail in Crime No.86/2025, where offences under Sections 318(4) and 336 BNS were registered for allegedly conspiring to prepare forged e-way bills, lorry receipts and delivery challans, uploading them on the GST portal and creating fictitious transactions causing loss to the Government Exchequer. The petitioner contended the de-facto complainant lacked locus and that the acts fell under Section 138 of the Goods and Services Tax, alleging malicious registration to subvert compounding; the State sought custodial interrogation and noted penalty payment. The court observed that the petitioner, a proprietor not originally arrayed as an accused, faced only the allegation that, 'without any movement of goods, they claimed Input Tax Credit,' and noted the concerned proprietors had 'already paid the penalty.' The court granted anticipatory bail on conditions: execute a personal bond of Rs.50,000 with two sureties of like sum; and comply with the other conditions in Section 482(2) BNSS and 'co-operate with the Investigating Officer.'