Imran Abdulkadar Chugda Vs State of Gujarat & Anr. (Gujarat High Court)
Gujarat High Court dismissed anticipatory bail application of the applicant involved in fraudulent availment of input tax credit and passing on inadmissible input tax credit on the strength of issuance of invoices without underlined supply of goods or service or both due to serious economic crime.
Facts- By way of present application u/s. 482 of the BNSS, the applicant-original accused has prayed to grant anticipatory bail in the event of his arrest in connection with the FIR being registered at DCB Police Station, Surat, for the offences punishable u/s 420, 465, 467, 468, 471 and 120B of Indian Penal Code, 1860.
Case of the prosecution is that, the applicant along with other co-accused have indulged in fake /bogus / non-existent firms and indulged in fraudulently availing input tax credit and passed on inadmissible input tax credit on the strength of issuance of invoices without underlined supply of goods or service or both. In this regard, FIR came to be filed.
Conclusion- Held that this Court is of the considered view that if the present accused is equipped with protective order, it would obviously adversely affect the case of the prosecution and the qualitative investigation as applicant is having trained legal mind and he will tamper with evidence and witnesses of prosecution and here co-accused are still out of reach, who are directly connected with the present accused and other co-accused. Thus, this Court has absolutely no doubt that if applicant is equipped with such an order before he is interrogated by the Police, it would greatly harm the investigation and would impede the prospects of unearthing all the ramifications involved in the conspiracy. Having considered nature and seriousness of the charge, prima facie involvement of accused and possibility of tempering with evidences, it does not appear to be just and proper to exercise the discretion in favour of the applicant and accordingly, the application for anticipatory bail is dismissed.
