Vivek Kumar Gupta Vs State of Assam (Gauhati High Court)
Summary: The Gauhati High Court granted bail to the petitioner in connection with STF P.S. Case No.05/2026 registered under Sections 61(2), 318(3), 336(3), 338 and 340(2) of the BNS, 2023. The FIR was lodged by the Superintendent of State Tax, Kar Bhavan, Guwahati on 10.07.2026, alleging that taxpayer Hrishikesh Kalita, in connivance with other accused persons, had fraudulently availed input tax credit of Rs.12,10,76,251.70/- during financial year 2025–26 from four non-existent and fictitious firms without actual supply or purchase of goods or services. During investigation, it allegedly emerged that a fake ITC racket was being operated in an organized manner by Subhajit Bhattacharjee of Kolkata and the complicity of other accused persons was detected.
The petitioner contended that, as reflected in the forwarding report, the only allegation against him was that he had facilitated removal of another accused from his hiding place before arrival of the investigating team and that he was not involved in fraudulent availment of the ITC. The State/GST authorities opposed bail, submitting that sufficient material in the case diary established his complicity and that the petitioner had admitted to creating fake GST registrations, trade licences and other documents for fraudulent ITC availment. The High Court noted that the forwarding report indicated that the petitioner was actively involved in the criminal conspiracy and had allegedly attempted to screen offenders, destroy evidence and obstruct the investigation.
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