Union of India Vs Santosh Kumar Sha (Calcutta High Court)
The case of Union of India vs. Santosh Kumar Sha before the Calcutta High Court involved an application under Section 483(3) of the Bharatiya Nagarik Suraksha Sanhita, 2023 (corresponding to Section 439(2) Cr.P.C.) seeking the cancellation of bail previously granted to Santosh Kumar Sha by a co-ordinate bench. The applicant, represented by Mr. Banik, argued that the co-ordinate bench erred in granting bail by primarily relying on a Panchnama dated March 30, 2025, without adequately considering the gravity of the allegations. It was contended that the Opposite Party (Sha) was involved in a serious economic offense, specifically fraudulently availing Input Tax Credit (ITC) amounting to approximately Rs. 37 crores through fabricated receipts without actual goods movement. The applicant asserted that such economic offenses cause substantial revenue loss to the public exchequer, and that numerous Supreme Court and High Court judgments consistently deny bail in similar serious economic crime cases, citing precedents like Ajwar vs. Waseem and Y.S. Jagan Mohan Reddy vs. CBI. Furthermore, the applicant submitted that all arrest procedures were duly followed and that if Sha remained at liberty, there was a significant risk of him tampering with evidence and obstructing justice. Mr. Banik also referenced Radhika Agarwal vs. Union of India to argue that an equal strength bench could cancel bail in cases of serious offenses if improperly granted.
