Smti Renu Sunar Vs State of AP (Gauhati High Court)
The Gauhati High Court, in the case of Smti Renu Sunar Vs State of AP, addressed an application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023, seeking bail for the accused, Shri Harka Bahadur Sonar @ Sumit Sonar, who was arrested on September 3, 2025, in connection with Naharlagun P.S. Case No. 83/2025. The case was registered under Sections 316(4)/3(5) of the Bharatiya Nyaya Sanhita (BNS), 2023, based on a complaint filed by Shri Tajo Parang, proprietor of M/s JZ Enterprise.
The complaint alleged that the accused, Shri Harka Bahadur Sunar, along with a co-accused, Shri Ravi Rai, obtained the complainant’s GST User ID and Password under the assurance that they would use them for genuine sub-contract supply works. However, the complainant later received Tax Invoices from two unknown enterprises in Assam, M/s SK Enterprises and M/s Nagar Trades, for the supply of cement bags worth crores in Arunachal Pradesh. A check with the Chartered Accountant revealed that the complainant’s GST account had received Input Tax Credit (ITC) totaling Rs. 1,09,11,404/-, specifically Rs. 65,71,656/- from M/s SK Enterprise and Rs. 43,39,748/- from M/s Nagar Traders. This ITC was then sold to two other unknown firms, M/s Ananth Enterprises and M/s Jerang Enterprises. The GST Office subsequently blocked the total input amount to prevent further fraudulent transactions. The complainant alleged that the accused committed fraudulent transactions using his GST credentials without his consent and not through his bank account.
