Alkesh Harilal Pendhadiya Vs State of Gujarat (Sessions Court, Jamnagar, Gujarat)
The Gujarat High Court heard an anticipatory bail application filed by Alkesh Harilal Pendhadiya, a Chartered Accountant, under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (corresponding to Section 438 of the CrPC), seeking protection from arrest in connection with alleged offences under Section 132 of the Central and Gujarat Goods and Services Tax Acts, 2017. The applicant feared arrest after being issued multiple summonses by the Assistant Commissioners of State Tax, Rajkot and Bhavnagar, seeking records and statements concerning “Brahm Associates.”
The applicant contended that he was innocent, not involved in any GST violation, and was being unnecessarily targeted. His counsel argued that the summons were investigative in nature and did not justify custodial interrogation or arrest. He also cited the applicant’s professional background, age, family responsibilities, and willingness to cooperate, claiming that denial of bail would amount to pre-trial punishment.
The Public Prosecutor opposed the application, asserting that a strong case existed against the applicant and that granting bail might allow him to tamper with evidence or influence witnesses. The prosecution also alleged that large-scale financial transactions amounting to ₹100 crores in “Kanbhi Consultancy” and ₹12 crores in “Alex Business Management” were linked to the applicant. However, the applicant’s counsel countered that these were legitimate company transactions, not evidence of tax evasion, and that any tax liability rested with the firms, not their accountant.
