SC Denied Anticipatory Bail to Accused who was Allegedly Involved in Issuing Fake Invoices

Case Details: Sheetal Mittal v. State of Rajasthan - [2023] 151 taxmann.com 9 (SC)

Judiciary and Counsel Details

• • M.R. Shah & C.T. Ravikumar, JJ.
  • Ms Soma Mullick, Vishwaranjan Kumar, Sebat Kumar Deuria, Anil Rana, Advs. & Pranab Kumar Mullick, AOR for the Petitioner.

Facts of the Case

The assessee was arrested by the department and it was alleged that the assessee was involved in issuing bills of fake non-existent firms with fake GST No. and further disposing them off. The assessee filed petition for bail before the High Court and contended that he did not have any direct involvement in the alleged crime and falsely implicated in this FIRs lodged by different complainants.

High Court Held

The Honorable High Court noted that during the investigation, it was found that the assessee issued a forged bill showing the purchase through fake firm and also illegally supplied the goods in the market. The investigation also indicated that the assessee was constantly in touch with main accused and he had active role in commission of the crime and deceiving the complainants by extracting money in tune to rupees three crores. Therefore, the bail was denied and the assessee filed special leave petition (SLP) before the Apex Court.

The Honorable Supreme Court noted that the assessee allegedly was in hand gloves with co-accused in acquiring goods from fake non-existent firms with fake GST No. and further disposing them off. The Court also observed that the investigations were still pending and custodial investigations might be required. Therefore, it was held that anticipatory bail was not to be granted to assessee and SLP was dismissed.