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Gauhati HC Grants Pre-Arrest Bail in BNS Cheating & Fraudulent GST Transaction Case

Case Law Details

TaxGuru Citation
2026 taxguru.in 14029
Case Name
Shyama Kant Mishra Vs State of Assam (Gauhati High Court)
Date of Judgement/Order
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Shyama Kant Mishra Vs State of Assam (Gauhati High Court)

Summary: The petitioner sought pre-arrest bail in connection with offences under Sections 318(4), 316(2), 336(3) read with Section 3(5) of the Bharatiya Nyaya Sanhita, 2023. The FIR was lodged on 15.05.2026 by Yakub Ali Bhemat, alleging that the petitioner was involved in cheating, criminal breach of trust, forgery and fraudulent GST transactions involving proprietors of other companies. The allegations related to transactions during 2024-2026, when the petitioner was stated to have been working with the informant’s company. It was alleged that input tax credit facilities were availed by other companies and that certain consideration was also availed by the petitioner. The petitioner’s son, Deepak Mishra, was also stated to be involved. The petitioner contended that he had left the informant’s company in 2024 and that there was no information regarding the alleged offences during that year. He further submitted that he was not named in the FIR, although he had appeared pursuant to a notice under Section 35(3) and thereafter the police were searching for him. The State opposed the prayer, submitting that the offence of cheating was apparent from the FIR and that the petitioner was connected with the said offence as he had been working with the informant’s company at the relevant time. Considering the submissions and particularly the fact that the petitioner had left the informant’s company in 2024, the Court granted pre-arrest bail on furnishing a bail bond of Rs.20,000/- with one local surety of the like amount, subject to conditions requiring appearance before the Investigating Officer, cooperation with the investigation, non-tampering with evidence and witnesses, and not leaving the jurisdiction without permission. The petition was accordingly disposed of.

FULL TEXT OF THE JUDGMENT/ORDER

Heard Mr. N.N. Jha, learned Counsel for the petitioner and Mr. R.J. Baruah, learned Additional Public Prosecutor for the State.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,910

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