Gautam Kumar Vs State of Bihar Bihar (Patna High Court)
The petitioner sought anticipatory bail in connection with Jalley P.S. Case No. 129 of 2024, registered under Sections 406 and 420 of the Indian Penal Code. The prosecution alleged that the informant, who operated a building materials business, had engaged the petitioner in 2021 to obtain a GST certificate for his wife’s loan application under a government scheme. The petitioner thereafter assisted in filing GST returns, including continued filing of zero returns, with OTPs shared by the informant.
On 02.05.2024, a GST raid allegedly revealed fraudulent input tax credit (ITC) claims amounting to ₹7,26,33,051.84, passed on to six firms from the concerned businesses despite no purchases being recorded during the financial year 2023–24. It was alleged that the petitioner used his credentials and email ID in connection with the transactions.
The petitioner argued that he acted under the authorization and instructions of the informant while filing GST returns and denied committing any offence. It was further submitted that the informant had already availed legal remedies against the penalty imposed, including filing an appeal which was dismissed, and could pursue writ jurisdiction due to the absence of a functional tribunal.
The State and the informant opposed the anticipatory bail application. Upon considering the submissions and examining the records, the Court observed that the petitioner’s actions appeared bona fide and not mala fide. The Court concluded that no offence was made out and allowed the application.
