Shahina Alias Shahida Sultana vs. The State Of Assam And Anr

Held

The Court granted bail to the accused, Shahina Alias Shahida Sultana. The Court acknowledged that the accused is a woman with a minor child, and her husband is also in jail. It was noted that some co-accused have already been enlarged on bail. The Court also observed that the material part of the investigation concerning the present accused appeared to be completed. Balancing the period of detention undergone by the accused against the nature and gravity of the alleged offense, the Court concluded that further custodial detention might not be warranted for the sake of investigation. The accused was directed to furnish a bond of Rs. 50,000/- with one surety of like amount to the satisfaction of the learned Chief Judicial Magistrate, Kamrup (M) at Guwahati for her release.

Facts

This case involves a bail application filed by Shahina Alias Shahida Sultana, who has been in jail since June 15, 2026, in connection with Special Task Force PS Case No. 02/2026. The case was registered based on an FIR lodged by the Assistant Commissioner of State Tax, Circle – 5, Unit – D, Guwahati, on May 23, 2026. The FIR alleges fraudulent activities in violation of the Assam GST Act and various sections of the BNS (Bharatiya Nyaya Sanhita), involving the creation of fictitious business entities and wrongful availment of tax invoices. The accused is the proprietor of M/s Aida Bitumex, one of the firms named in the allegations. The dispute involves alleged fraudulent input tax credit claims totaling Rs. 7,33,61,984/-.

Key Issues

1. Whether the accused, Shahina Alias Shahida Sultana, is entitled to be enlarged on bail under Section 380 of the BNSS, considering she is a woman with a minor child and her husband is also incarcerated, and that some co-accused have been granted bail? Petitioner's arguments: The petitioner contends that she is not involved in the alleged offense, and the case requires verification of electronic records already seized by the Investigating Officer (IO). She highlights her status as a woman with a minor child and her husband's incarceration, citing the proviso to Section 380 of the BNSS for bail. She also notes that co-accused have been released on bail and expresses readiness to cooperate with the investigation. Revenue's arguments: The State argues that the accused is the proprietor of M/s Aida Bitumex, which fraudulently availed input tax credit of Rs. 7,33,61,984/-, detrimental to the national economy. They assert that she was aware of her husband operating the firm and that the investigation is at a crucial stage, thus opposing the bail application.