Anticipatory Bail Granted as No Offence Made Out in GST ITC Allegations

Gautam Kumar Vs State of Bihar Bihar (Patna High Court) The petitioner sought anticipatory bail in connection with Jalley P.S. Case No. 129 of 2024, registered under Sections 406 and 420 of the Indian Penal Code. The prosecution alleged that the informant, who operated a building materials business, had engaged the petitioner in 2021 to obtain a GST certificate for his wife’s loan application under a government scheme. The petitioner thereafter assisted in filing GST returns, including continued filing of zero returns, with OTPs shared by the informant. On 02.05.2024, a GST raid allegedly re...