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Anticipatory Bail Granted to Agent as FIR Shows Allegation Only Against Firm Proprietor

Case Law Details

TaxGuru Citation
2025 taxguru.in 11523
Case Name
Gida Jaydip Nanku Bhai Vs State of Jharkhand (Jharkhand High Court)
Date of Judgement/Order
Only available for paid members
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Gida Jaydip Nanku Bhai Vs State of Jharkhand (Jharkhand High Court)

The petitioners sought anticipatory bail in connection with Barsol P.S. Case No. 14 of 2025, involving allegations under Sections 406, 420, 506, 34, and 120B of the IPC. The case arose from an agreement between the informant and M/s Bapa Sitaram Enterprises, represented by its proprietor, Mr. Arvind Bhai Madhani. Pursuant to the agreement, the firm supplied base oil, bills were raised by Mr. Madhani, and the informant paid the billed amount. The allegation in the FIR concerns non-deposit of the GST amount by Mr. Madhani. The petitioners argued that they were only agents of the firm and not responsible for depositing GST. The State and the informant opposed the prayer for anticipatory bail, maintaining that allegations existed regarding non-deposit of GST.

The Court, after examining the FIR, observed that the agreement, supply, bill-raising, and payment involved only Mr. Madhani, and the core allegation pertained to his failure to deposit GST. The only allegation against the petitioners was that they were agents of the firm. Considering these facts, the Court granted anticipatory bail. The petitioners were directed to surrender before the concerned court within three weeks, and upon surrender or arrest, they would be released on bail on furnishing bonds of ₹25,000 each with two sureties, subject to conditions under Section 482(2) of the BNSS, 2023.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,762

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