2026 (8) TMI 1390

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.... heard learned counsel for accused/applicant and learned APP for State assisted by Investigating Officer/SI Ravi Rana. 3. Broadly speaking, prosecution case is as follows. 3.1 On receipt of a complaint alleging cyber fraud by some unknown fraudsters who allegedly used the PAN Card and Aadhar Card of the complainant de facto for opening fake GST firms, FIR was registered and investigation proceeded. 3.2 In her complaint, the complainant de facto stated that on 09.04.2024 she received a notice from the Income Tax Department, from which she came to know that two GST firms were linked with her PAN Card, though she had never applied for any GST registration and had no knowledge about the business with which those firms were registered. ....

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.... along with associated mobile phone numbers and email IDs to the co-accused, Aman Bisht and used to generate fake invoices and e-way bills on those fake GST numbers and send the same to the clients, who would make payments directly to the present accused/applicant. 3.5 The detailed investigation has been elaborately narrated by the Investigating Officer in the status report and the précise allegation is that the accused/applicant was engaged in creating fake GST numbers using PAN Card and other credentials of innocent public persons. 4. Learned counsel for accused/applicant contends that except disclosure statement of co-accused, there is no evidence against him, so he deserves anticipatory bail. It is also argued by learned co....

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....also continuing. 6. In the present case, it is indeed laudable that the Investigating Officer has filed an elaborate status report dated 25.05.2026 describing the technical investigation with the use of information technology tools in order to zero down on the alleged fraudsters. Such scientific investigation deserves to be appreciated. In the course of arguments, learned APP also showed me the Customer Application Form (CAF) of one of the incriminating mobile phone numbers used in the alleged fraud. The investigation pertaining to the present accused/applicant is still ongoing in order to analyse the expanse of the said fraud. 7. It is not a case for grant of regular bail. The very nature of the allegations involved in the present ca....