Vivek Kumar Gupta Vs State of Assam (Gauhati High Court)
Summary: The Gauhati High Court granted bail to the petitioner in connection with STF P.S. Case No.05/2026 registered under Sections 61(2), 318(3), 336(3), 338 and 340(2) of the BNS, 2023. The FIR was lodged by the Superintendent of State Tax, Kar Bhavan, Guwahati on 10.07.2026, alleging that taxpayer Hrishikesh Kalita, in connivance with other accused persons, had fraudulently availed input tax credit of Rs.12,10,76,251.70/- during financial year 2025–26 from four non-existent and fictitious firms without actual supply or purchase of goods or services. During investigation, it allegedly emerged that a fake ITC racket was being operated in an organized manner by Subhajit Bhattacharjee of Kolkata and the complicity of other accused persons was detected.
The petitioner contended that, as reflected in the forwarding report, the only allegation against him was that he had facilitated removal of another accused from his hiding place before arrival of the investigating team and that he was not involved in fraudulent availment of the ITC. The State/GST authorities opposed bail, submitting that sufficient material in the case diary established his complicity and that the petitioner had admitted to creating fake GST registrations, trade licences and other documents for fraudulent ITC availment. The High Court noted that the forwarding report indicated that the petitioner was actively involved in the criminal conspiracy and had allegedly attempted to screen offenders, destroy evidence and obstruct the investigation.
However, taking into account the period of incarceration already undergone and the fact that the petitioner had already been examined by the police, the Court deemed it fit to enlarge him on bail. Bail was granted on furnishing a bond of Rs.30,000/- with two local sureties of the like amount to the satisfaction of the CJM, Kamrup (M), subject to conditions requiring the petitioner to appear before the Investigating Officer when called, not hamper or tamper with evidence or influence witnesses, and not leave his residence without prior permission of the CJM, Kamrup (M).
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
1. Heard Mr. A. Goyal, learned counsel appearing for the petitioner. Also heard Mr. B. Gogoi, learned Additional Advocate General and Standing Counsel appearing for the GST.
2. By this application, the petitioner has prayed for bail in connection with STF P.S. Case No.05/2026 registered under Sections 61(2), 318(3), 336(3), 338 and 340(2) of the BNS, 2023.
3. The FIR in connection with the present case was lodged by the Superintendent of State Tax, Kar Bhavan, Guwahati on 10.07.2026 alleging inter alia that a tax payer namely Hrishikesh Kalita in connivance with other accused persons had fraudulently availed input tax credit amounting to Rs.12,10,76,251.70/- during the financial year 2025–26 from four non-existent and fictitious firms without any actual supply or purchase of goods or services.
4. It was further stated that during the interrogation of the said Hrishikesh Kalita it came to light that a fake ITC racket was being operated in an organized manner by one Subhajit Bhattacharjee of Kolkata. During the course of the investigation, the complicity of the other accused persons was also detected.
5. The learned counsel appearing for the petitioner submits that so far as the petitioner is concerned the only allegation against him, as reflected in the forwarding report is that he had facilitated the removal of another accused person from his hiding place before the arrival of the investigating team. He therefore submits that the petitioner was not involved in the fraudulent availment of input tax credit amounting to the aforesaid sum.
6. Mr. B. Gogoi, learned Additional Advocate General and Standing Counsel appearing for the GST however submits that there are sufficient materials in the case diary to establish the complicity of the petitioner. He further submits that in his statement the petitioner had admitted to having created fake GST registrations, trade licences and other documents for the purpose of availing fraudulent input tax credit.
7. Upon consideration of the submissions made by the learned counsel for the parties, more so in view of the fact that although the forwarding report indicates that the petitioner was actively involved in the entire criminal conspiracy and had also attempted to screen the offenders, destroy evidence and obstruct the lawful investigation, however taking into account the period of incarceration undergone by the petitioner as well as the fact that he has already been examined by the police, this Court deems it fit to enlarge the petitioner on bail on furnishing a bail bond of Rs.30,000/- with 2 (two) local sureties of the like amount to the satisfaction of the learned CJM, Kamrup (M) subject to the following conditions:
(i) The petitioner shall appear before the Investigating Officer as and when called for,
(ii) The petitioner shall not hamper and tamper with the evidence of the case, and/or influence the witnesses; and
(iii) The petitioner shall not leave his residence without prior permission of the CJM, Kamrup (M).
8. Accordingly, this Bail Application is disposed of.
