AMAN GUPTA Vs. STATE

JUDGEMENT

(1.) The present application has been filed seeking anticipatory bail on behalf of the applicant in FIR No.515/2022 under Ss. 420/467/468/471/34 of the Indian Penal Code, 1860 registered at PS KN Katju Marg.

(2.) The present FIR was registered on the complaint of one, Umang Garg (hereinafter 'complainant'), wherein the complainant alleged that he had appointed the applicant, who was a CA, to look into books of accounts of his business. The applicant was looking after day-to-day business of the complainant and accounts related transactions for the last two years in respect of M/s Ulagarasan Impex Pvt Ltd, the company of the complainant.

(3.) It has been alleged in the FIR that the applicant induced the complainant to purchase goods/material through different firms, which the applicant claimed to be of his known persons. The complainant started purchasing goods/materials, through Bills/E-way Bills from the said firms and the complainant was regularly making payments to the said firms. The applicant made the complainant deposit payments of the said goods in various accounts, existing in different names and was adjusting the payments against the said firms on his own. However, the complainant later got to know that the said firms are bogus and non-existent.