IMRAN ABDULKADAR CHUGDA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of present application under Sec. 482 of the BNSS, the applicant-original accused has prayed to grant anticipatory bail in the event of his arrest in connection with the FIR being C.R.No.11210015240010 of 2024 registered at DCB Police Station, Surat, for the offences punishable under Ss. 420 , 465 , 467 , 468 , 471 and 120B of Indian Penal Code, 1860.

(2.) Case of the prosecution is that, the applicant along with other co- accused have indulged in fake /bogus / non existent firms and indulged in fraudulently availing input tax credit and passed on inadmissible input tax credit on the strength of issuance of invoices without underlined supply of goods or service or both. In this regard, FIR came to be filed.

(3.) Learned counsel for the applicant submits that the applicant has been falsely implicated in the offence; he is not named in FIR; one written complaint has been filed by the Superintendent of CGST and after investigation and based on the statement of co-accused, applicant has been arraigned as an accused. He further submitted that, in the chargesheet, there is no whisper about the involvement of the applicant. Even statement under Sec. 169 is not filed. Without investigating with regard to alleged 8 firms, straightway based on the statement of one co-accused, who was arrested and released on regular bail, has been impleaded as accused. The said co-accused stated that he has received ID and password to operate the firms and generated tax bills through his laptop, but no any evidence is collected or annexed with the chargesheet papers. It is further submitted that, the alleged offence under CGST Act , however, upon making investigation under Sec. 72 , FIR has been registered. The applicant has not received any show-cause notice under Ss. 61 and 73 or 74 under the CGST Act . Hence, it cannot be termed that the applicant has committed any offence of forgery. Though civil remedy is available, the offence is converted into criminal one. The applicant is ready and willing to cooperate with the investigation. He has no past antecedent. Furthermore, the nature of the allegations is such that custodial interrogation is not necessary at this stage. The applicant is available for the investigation and will not flee from justice. In view of the above, it is prayed that the applicant be granted anticipatory bail.