Gauhati High Court Grants Bail in ₹12.10 Crore Alleged Fake ITC Racket

Surajit Barman Vs State of Assam (Gauhati High Court)

Summary: Gauhati High Court granted bail to Surajit Barman, who had remained in custody for 44 days in connection with STF P.S. Case No. 05 of 2026 registered under Sections 61(2), 318(3), 336(3), 338 and 340(2) of the BNS, 2023. The prosecution case arose from an FIR lodged by the Superintendent of State Tax alleging that taxpayer Hrishikesh Kalita, in connivance with other accused persons including the petitioner, had fraudulently availed input tax credit of ₹12,10,76,251.70 during FY 2025–26 from four non-existent/fictitious firms without actual supply or receipt of goods and services, allegedly violating Section 16(2) of the Assam GST Act, 2017.

It was alleged that a fake ITC racket was operated from Kolkata and that the petitioner participated in creation and management of GST registrations for generating fake invoices. The petitioner contended that he was not GST-registered, lacked access to the GST portal and was falsely implicated. The State relied on statements of co-accused and witnesses alleging his active involvement and access to GST-registered concerns. Considering that the petitioner had already undergone 44 days of custody and his statement had been recorded, the High Court considered it appropriate to release him on bail on a ₹20,000 bond with one local surety. Bail was made subject to cooperation with investigation, non-interference with witnesses and evidence, restrictions on leaving his residence without permission, regular appearance before the Trial Court, and a specific prohibition against using the GST portal for generating, uploading, filing or processing GST documents, invoices, returns or transactions during pendency of the trial.