Omkar Arun Powar Vs State of Maharashtra and Another (Bombay High Court)
Summary: The Bombay High Court confirmed the ad-interim anticipatory bail granted to Omkar Arun Powar in connection with FIR No.0066 of 2026 registered at Kagal Police Station, Kolhapur for offences punishable under Sections 108, 352 and 351(2) read with Section 3(5) of the Bharatiya Nyaya Sanhita, 2023. The applicant’s case was that a demand of Rs.13 lakh allegedly made by him related to GST liability and penalty which he had been required to bear because of the deceased’s alleged fraud. According to the submissions recorded in the Court’s earlier order dated 10.04.2026, the deceased had allegedly misused the username and password relating to a firm named Datta Samartha Services, and a cheating case involving Rs.58 lakh had also been lodged against him.
The applicant asserted that GST amounts relating to his business had already been handed over to the deceased for payment to the Government but were not deposited. A notice dated 06.02.2026 thereafter demanded Rs.13,14,308/- towards GST dues, and the applicant paid Rs.12,82,562/- on 10.02.2026. His contention was therefore that the amount demanded from the deceased represented his own money allegedly misappropriated or misused by the deceased.
The applicant further argued that the ingredients necessary for the offence under Section 108 were absent and that a mere demand for GST could not amount to an act instigating or driving the deceased to commit suicide. He relied upon Dhirubhai Nanjibhai Patel Lotwala Vs State of Gujarat and Anr. The State informed the High Court that, pursuant to the earlier order, the applicant had appeared before the Investigating Officer and cooperated with the investigation; the investigation had been completed, the charge-sheet had been filed and custodial interrogation of the applicant was no longer required. In view of this statement, the High Court confirmed the ad-interim protection granted on 10.04.2026 and made the anticipatory bail order absolute in terms of prayer clause (a). The applicant also undertook to appear before the Trial Court when summoned. The anticipatory bail application was accordingly disposed of.
FULL TEXT OF THE BOMBAY HIGH COURT ORDER
1. Heard Ms. Sakshi Lokare, learned Advocate for the Applicant, and Mr. S. S. Chaudhari, learned APP, for Respondent Nos.1 and 2 – State.
2. On 10th April, 2026, the following order was passed:
“1. Learned Advocate for the Applicant has filed the present Anticipatory Bail Application in respect of FIR bearing No.0066 of 2026 dated 23rd March, 2026, registered with Kagal Police Station, Kolhapur, for the offences punishable under Sections 108, 352, 351(2) read with 3(5) of the Bharatiya Nyaya Sanhita, 2023.
2. Learned Advocate for the Applicant submits that, upon perusal of the FIR, it is clear and an admitted position that the demand of Rs.13 lakhs made by the Applicant (original Accused No.2) pertains to GST liability and penalty which the Applicant had to pay due to the alleged fraud committed by the deceased.
3. He further submits that the FIR also indicates that a case of cheating involving Rs.58 lakhs had been filed against the deceased for misuse of the username and password in respect of a firm named Datta Samartha Services. He submits that the GST amount payable on account of the Applicant’s business had already been handed over to the deceased, who failed to deposit the same in the Government treasury. Consequently, a notice dated 6th February 2026 was issued to the Applicant demanding Rs.13,14,308/- towards GST dues. Pursuant thereto, the Applicant paid an amount of Rs.12,82,562/- as evidenced by the GST payment receipt dated 10th February 2026. He submits that the amount demanded by the Applicant was his own money which had been misappropriated/misused by the deceased.
4. Learned APP seeks time to take instructions and submits that the Applicant should cooperate with the investigation and attend the Investigating Officer.
5. The Applicant is directed to attend the Investigating Officer on 15th, 16th, and 17th April 2026 between 11:00 a.m. and 2:00 p.m., and thereafter as and when called upon by the Investigating Officer.
6. Learned Advocate for the Applicant states that the applicant would attend the investigation and appear before the Investigating officer on the said dates.
7. In the meantime, there shall be ad-interim relief in terms of prayer clause (a).
8. Stand over to 23rd April, 2026.”
3. The prayer clause (a) of the Application reads thus:
“a) This Hon’ble Court may be pleased to allow the present Application and grant Anticipatory Bail to the Applicant, Onkar Arun Powar, in connection with C.R. No.66 of 2026 registered with Kagal Police Station, District: Kolhapur, and be pleased to direct that in the event of his arrest, he be released on bail on such terms and conditions as this Hon’ble Court may deem fit and proper.”
4. Ms. Sakshi Lokare, learned Advocate for the Applicant, submits that the ingredients necessary to attract the offence punishable under Section 108 of the BNSS, as well as the other offences alleged against the Applicant, are absent in Crime No. 0066 of 2026. She further submits that a mere demand for GST by the Applicant would not constitute an act that could have instigated or driven the deceased to take the extreme step of committing suicide. In support of her submissions, she relies on the decision of the Hon’ble Supreme Court in the case of Dhirubhai Nanjibhai Patel Lotwala Vs. State of Gujarat and Anr.
5. Mr. S. S. Chaudhari, learned APP, for Respondent Nos.1 and 2 – State submits that pursuant to the order dated 10th April, 2026, the Applicant has appeared before the Investigating Officer and co-operated with the investigation in Crime No.66 of 2026. He further submits, on instructions, that the investigation is complete and the charge-sheet has been filed. He on instructions from the Investigating Officer, states that custodial interrogation of the Applicant is not required in Crime No. 0066 of 2026.
6. In view of the statement made by Mr. S. S. Chaudhari, learned APP for Respondent Nos.1 and 2-State, that the investigation in Crime No. 0066 of 2026 is complete, the charge-sheet has been filed and that the custodial interrogation of the Applicant in Crime No. 0066 of 2026 is not required, the ad-interim protection granted to the Applicant by the order dated 10th April, 2026 is confirmed.
7. Mr. S. S. Chaudhari, learned APP for Respondent Nos. 1 and 2 – State, submits that the Applicant should be directed to appear before the Trial Court as and when the case (Crime No. 0066 of 2026) is committed.
8. Ms. Sakshi Lokare, learned Advocate for the Applicant, on instructions, states that the Applicant shall appear before the Trial Court upon being summoned by the Trial Court.
9. In view of the above, the order dated 10th April, 2026 is confirmed and made absolute in terms of prayer clause (a).
10. Anticipatory Bail Application No.199 of 2026 is disposed.
