HC Dismissed Bail Application Due to Serious Nature of Allegations Including Forgery and GST Evasion

Case Details: Aman Gupta v. State - [2023] 154 taxmann.com 482 (Delhi)

Judiciary and Counsel Details

• • Amit Bansal, J.
  • Siddharth Aggarwal, Sr. Adv., Satyam Thareja, Ms Vasundhara Nagrath & Ms Arshiya Ghosh, Advs. for the Petitioner.
  • Ritesh Kumar Bahri, APP, SI Neeraj, Tanmay Mehta, Vijay Kasana, Kshitij Chhabra & Chirayu Verma, Advs. for the Respondent.

Facts of the Case

In the present case, the complainant has alleged that the applicant had duped him of Rs.2,81,99,475 by creating fake, forged and fabricate firms and received payments including GST in different accounts against purchased goods from complainant, but he had not deposited GST with GST department. The applicant sought anticipatory bail following the dismissal of its first application by Session Court.

High Court Held

The Honorable High Court noted that during the proceedings, the applicant paid a sum of Rs.75 lakhs to complainant, which led to mediation attempts, ultimately unsuccessful. Also, the applicant’s actions amounted to an abuse of judicial process, as it had initially withdrawn anticipatory bail application with liberty to approach Trial Court but he did not do so and instead, he filed a surrender cum bail application.

The Court further noted that the applicant was attempting to secure interim protection while mediation was ongoing, and this protection was not granted on merit but based on possibility of settlement. Therefore, considering the serious nature of allegations, including forgery and GST evasion, the Court held that custodial interrogation was necessary for recovery of proceeds of crime and to confront applicant with evidence. Thus, the instant bail application was dismissed.