Suresh Kuamr vs. State Of Haryana

Held

The Court allowed the petition for regular bail. The Court noted that the petitioner's case was at par with co-accused who had been granted bail by coordinate benches of the High Court, as evidenced by Annexures P-2 to P-4. The Court considered the facts and circumstances, the nature and gravity of the allegations, the period of incarceration of the petitioner (since 28.10.2020), the likelihood of the trial taking time to conclude, and particularly the petitioner's health condition. The Court concluded that no purpose would be served by keeping the petitioner behind bars any further. The operative direction was to release the petitioner on bail upon furnishing bail/surety bonds to the satisfaction of the trial court/duty magistrate. The Court explicitly stated that its observations were not to be construed as an opinion on the merits of the case. No specific GST provisions were discussed in detail, as the case primarily dealt with criminal charges under the IPC, though the underlying fraud involved GST evasion.

Facts

The petitioner, Suresh Kumar, sought regular bail in FIR No. 13 dated 09.01.2019, registered under Sections 420, 467, 468, 471, and 120-B of the Indian Penal Code, 1860. The FIR was filed by the State GST Officer, alleging the floating of numerous bogus firms, defrauding the government of Rs. 69,58,527/- through fake input tax credit claims on approximately Rs. 14.00 crores of fake sales. The petitioner claimed he is a student and part-time compounder, and the main accused, Anupam Singla, misused his official documents to float a firm, "M/s Manish Cotton Industry," showing the petitioner as its proprietor. The petitioner argued that the main accused confessed guilt, and co-accused similarly situated had been granted bail. He also highlighted his medical condition (Diabetic mellitus Type-I) and stated that investigation regarding him was complete, with challan presented.

Key Issues

1. Whether the petitioner is entitled to regular bail in FIR No. 13 dated 09.01.2019, registered under Sections 420, 467, 468, 471, and 120-B of the Indian Penal Code, 1860, considering the allegations of defrauding the government of Rs. 69,58,527/- through fake input tax credit claims. Petitioner's arguments: The petitioner contended that he is a student and part-time compounder, and his documents were misused by the main accused to float a bogus firm where he was shown as proprietor. He argued that the main accused confessed guilt, and co-accused in similar situations have been granted bail. He also cited his medical condition and the completion of investigation and presentation of challan as reasons for bail, asserting that the offences are triable by a Magistrate. Respondent's (State of Haryana) arguments: The State opposed the bail, referring to the statement of co-accused Dheeraj @ Dhiru, alleging the petitioner actively participated in the crime by voluntarily handing over his personal documents and receiving Rs. 20,000/- from Dheeraj @ Dhiru. The State confirmed that all five accused have been arrested and challan presented against three, including the petitioner.