Saroj Kumar Pandey Vs State of Telangana (Telangana High Court)
Summary: Telangana High Court granted anticipatory bail to Sri Saroj Kumar Pandey, Accused No. 2 and a Director of M/s. Shah Batteries Private Limited, in a GST investigation alleging wrongful availment and utilisation of Input Tax Credit of approximately Rs.98.47 Crores through invoices allegedly issued by 17 non-genuine suppliers. The Court treated the seriousness and magnitude of the alleged economic offence as relevant, but held that pre-arrest protection also required examination of the petitioner’s individual role, cooperation, the documentary and electronic nature of the material, risk of abscondence or tampering, and the actual necessity for custodial interrogation.
Searches had already resulted in seizure of documents and electronic devices; the petitioner asserted that he had appeared pursuant to summons and furnished material; and the co-accused Managing Director had already been enlarged on bail. The Court also considered the requirement that a Section 69 order recording the Commissioner’s reasons to believe be communicated before arrest. The petition was allowed subject to surrender, a personal bond of Rs.5,00,000 with two sureties, periodic appearance, cooperation, travel and non-interference conditions. The Court expressly preserved further action under Sections 69 and 132 if subsequent material establishes the statutory conditions and genuine necessity for arrest.
