Shahina Alias Shahida Sultana Vs State of Assam And Anr (Gauhati High Court)
The Gauhati High Court allowed the bail application of Shahina @ Shahida Sultana, who had been in custody since 15.06.2026 in Special Task Force PS Case No. 02/2026, registered under Sections 61(2), 318(3), 319(2), 336(3), 338 and 340(2) of the BNS. The FIR dated 23.05.2026 alleged fraudulent activities involving creation and operation of fictitious business entities for wrongful availment and false claiming of tax invoices under the Assam GST Act and various BNS provisions, including firms named M/s Assam Bitumex, M/s Barrel Bitumex and M/s Aida Bitumex. The accused submitted that she was the proprietor of M/s Aida Bitumex, was not involved in the alleged offence, and that electronic records and evidence had already been taken into possession. She also submitted that she was a woman with a minor child, her husband was in custody, and a co-accused had been granted bail. The State opposed bail, alleging fraudulent availment of input tax credit of Rs. 7,33,61,984/- and contending that investigation remained at a crucial stage. The Court found that the material part of investigation concerning the accused appeared to be completed and held that further custodial detention may not be warranted. Bail was granted on a bond of Rs. 50,000/- with one surety of like amount.
