Dheeraj Gupta Vs State of Madhya Pradesh (Madhya Pradesh High Court)
Madhya Pradesh High Court held that application under section 482 of the BNSS, 2023 for grant of anticipatory bail is allowed in fraudulent GST Input Tax Credit since custodial interrogation is not warranted and detaining will adversely affect business of applicant.
Facts- This is the first application filed by the applicant under Section 482 of BNSS, 2023 for grant of anticipatory bail relating to Crime registered at Police Station – Economic Offences Wing, Bhopal District Bhopal (M.P.) for commission of offence under Sections 420, 467, 468, 471 read with Section 120-B of the IPC and Section 66-D of the IT Act. Applicant is apprehending his arrest in the aforesaid offence has filed this application for grant of anticipatory bail. Notably, it is alleged that forged documents were used to support these fraudulent GST returns, causing a wrongful loss of approximately Rs 33.80 Crores to the State exchequer.
Conclusion- Held that in the present case, the applicant is an accused of wrongful utilisation of input tax credit. Considering the allegation in the FIR that a total sum of about Rs.10 Crores is involved and if the alleged amount is more than Rs.5 Crores, then maximum sentence which can be awarded is five years. There is also provision under Section 138 of the Act which provides for compounding of offences before or after prosecution. Therefore, possibility of compounding can also not be ruled out. Hence, custodial interrogation is not warranted and also detaining of the applicant will adversely affect the business of the applicant. Accordingly, this Court is inclined to allow this application under Section 482 of the BNSS, 2023 (438 of the Cr.P.C.) and grant anticipatory bail to the applicant.
