Aman Gupta vs. State

BAIL APPLN./3408/2022HC DelhiGSTCNR DLHC01042848202206 September 2023Bench: HON'BLE MR. JUSTICE AMIT BANSAL8 pages

For Petitioner: Mr.Siddharth Aggarwal, Senior Advocate with Mr.Satyam Thareja, Ms.Vasundhara Nagrath and Ms.Arshiya Ghosh, AdvocatesFor Respondent: Mr.Ritesh Kumar Bahri, APP for State. SI Neeraj, PS.KNK Marg. Mr.Tanmay Mehta, Mr.Vijay Kasana, Mr.Kshitij Chhabra and Mr.Chirayu Verma, Advocates for Complainant

AI SummaryDismissed

Held

The Court held that the petitioner had abused the process of the court by filing multiple bail applications and that custodial interrogation was necessary. The allegations of forgery and GST evasion involving fake invoices were considered serious economic offences.

Facts

The petitioner, a CA, is accused of inducing a complainant to purchase goods from fake firms, creating forged invoices and e-way bills, and evading GST. The complainant was previously arrested for GST evasion and later alleged the petitioner duped him of over Rs. 2.8 crores.

Key Issues

Whether the petitioner is entitled to anticipatory bail given the serious allegations of forgery, GST evasion, and abuse of court process. Whether custodial interrogation is required for effective investigation.

Sections Cited

Section 420, Section 467, Section 468, Section 471, Section 34

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

BAIL APPLN. 3408/2022 Page 1 of 8 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on : 23rd August, 2023 Judgment delivered on: 6th September, 2023 + BAIL APPLN. 3408/2022 and CRL.M.A. 23659/2022 (interim relief) AMAN GUPTA ..... Petitioner Through: Mr.Siddharth Aggarwal, Senior Advocate with Mr.Satyam Thareja, Ms.Vasundhara Nagrath and Ms.Arshiya Ghosh, Advocates. Versus STATE ..... Respondent Through: Mr.Ritesh Kumar Bahri, APP for State. SI Neeraj, PS.KNK Marg. Mr.Tanmay Mehta, Mr.Vijay Kasana, Mr.Kshitij Chhabra and Mr.Chirayu Verma, Advocates for Complainant. CORAM: HON'BLE MR. JUSTICE AMIT BANSAL

JUDGMENT BAIL APPLN. 3408/2022

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

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 BAIL APPLN. 3408/2022 P

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