Narendra Jha Vs State of Bihar (Patna High Court)
Summary: Patna High Court granted anticipatory bail to Narendra Jha @ Vikash Kumar Jha in connection with Mehsi P.S. Case No. 70 of 2023, registered under Sections 408, 420 and 120B of the Indian Penal Code. The FIR alleged that the petitioner, while acting as an accountant, furnished wrong details relating to GST bills of the informant’s firm on the GST portal, thereby causing substantial loss to the informant, and had allegedly acted similarly in relation to other businessmen.
The petitioner submitted that he was an employee of M/s SKL Engicon Private Limited and was also working part-time as a freelance accountant. According to him, he came in contact with the informant in that capacity and made the required updates on the portal on the basis of documents supplied by the informant and his company/firm. He further contended that none of the other businessmen named by the informant had lodged complaints against him and that he was not a beneficiary of the alleged acts. The petitioner also claimed clean antecedents.
The High Court took note of the factual submissions and observed that the petitioner prima facie appeared to be a part-time employee of the informant and his company/firm for the purpose of uploading GST-related bills with the Department. Significantly, the factual allegations prima facie failed to suggest that the petitioner was a beneficiary to any extent. The Court also noted his clean antecedent.
Accordingly, the Court directed that, in the event of arrest or surrender before the court below within four weeks, the petitioner be released on bail on furnishing a bail bond of Rs.10,000 with two sureties of the like amount each to the satisfaction of the learned J.M. 1st Class, Motihari, East Champaran. The relief was made subject to the conditions prescribed under Section 438(2) CrPC / Section 482(2) of the BNSS.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
Heard learned counsel for the petitioner and learned Additional Public Prosecutor for the State.
2. The accused/petitioner is named in the FIR and apprehending his arrest in connection with Mehsi P.S. Case No.70 of 2023 registered under Sections 408, 420 and 120B of the Indian Penal Code.
3. As per FIR, petitioner alleged to furnish wrong details of GST bill of the firm of informant to GST portal causing huge loss to the informant and he similarly did so with other businessmen in the capacity of accountant.
4. It is submitted by learned counsel for the petitioner that basically this petitioner was employee of the M/s SKL Engicon Private Limited and, at the same time, he was also doing part time job of accountant as a freelancer. It is submitted that for such reasons, he came in contact with the informant. It is submitted that no complaint was made by other businessmen as named by informant through this FIR like Pant Karobari Parmatma Yadav, Sudhir Kumar and Shiv Shakti hardware etc. It is also pointed out that required update was made in portal as per the document made available to this petitioner by the informant and his company/firm and there was no fault on the part of the petitioner. It is submitted that when informant failed to supply satisfactory reply to the GST Department, to save his skin, he made accused this petitioner with the present crime in question. It is submitted that the petitioner is not the beneficiary and informant failed to explain through FIR, whether this petitioner is beneficiary of all such act or not. Petitioner claimed clean antecedent.
5. Learned APP opposed the prayer of bail.
6. In view of aforesaid factual submissions and by taking note of fact as petitioner prima facie appears part time employee of the informant and his company/firm for the purpose of uploading GST related bills with the Department, where the factual allegation prima-facie failed to suggest that petitioner was beneficiary to any extent, accordingly, the petitioner, above-named, who is a man of clean antecedent, is directed to be released on bail, in the event of his arrest or surrender in the court below within a period of four weeks, on furnishing bail bond of Rs.10,000/- (Rupees Ten Thousand) with two sureties of the like amount each to the satisfaction of the learned J.M. 1st Class, Motihari, East Champaran, in connection with Mehsi P.S. Case No.70 of 2023, subject to the conditions as laid down under Section 438(2) of the CrPC/under Section 482(2) of the BNSS.
