BharatTaxGST

Sri Shyama Kant Mishra vs. The State Of Assam

AB/2179/2026HC GauhatiGSTCNR GAHC01019066202609 September 2026Bench: HONOURABLE MRS. JUSTICE SHAMIMA JAHAN3 pages
AI SummaryAllowed

Held

The Court, considering the petitioner's claim of having left the informant's company in 2024, deemed it fit to enlarge him on pre-arrest bail. The bail was granted subject to conditions including furnishing a bail bond, appearing before the Investigating Officer, and not tampering with evidence or leaving the jurisdiction.

Facts

The petitioner sought pre-arrest bail in a case involving allegations of cheating, criminal breach of trust, forgery, and fraudulent GST transactions, including the availment of input tax credit, during 2024-2026. The FIR claimed the petitioner, an employee, was involved, but he contended he left the company in 2024 and was not named in the FIR.

Key Issues

The key legal issue was whether the petitioner was entitled to pre-arrest bail in a case alleging his involvement in fraudulent GST transactions and other criminal offences, given his defense of having left the company prior to the alleged period.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page No.# 1/3 GAHC010190662026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : AB/2179/2026 SRI SHYAMA KANT MISHRA SON OF SRI GOBARDHAN MISHRA, RESIDENT OF DURGA SAROBAR, KAMAKHYA GATE, P.S. JALUKBARI, PIN-781009, DISTRICT KAMRUP METRO, ASSAM VERSUS THE STATE OF ASSAM REPRESENTED BY THE PUBLIC PROSECUTOR, ASSAM. Advocate for the Petitioner : MR. N N JHA, DIKSHITA DAS,MR. R P N SINGH Advocate for the Respondent : PP, ASSAM, BEFORE HONOURABLE MRS. JUSTICE SHAMIMA JAHAN

ORDER Date : 10.09.2026

Heard Mr. N.N. Jha, learned Counsel for the petitioner and Mr. R.J. Baruah, learned Additional Public Prosecutor for the State.

2.

By this application, the petitioner has prayed for pre-arrest bail in connection with Bharalumukh P.S. Case No. 55/2026 registered under Sections

Page No.# 2/3 318(4)/316(2)/336(3) read with Section 3(5) of BNS, 2023. The FIR in connection with which the petitioner is apprehending arrest was lodged on

The judgment continues below.

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Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.