Hemanti Devi vs. The State Of Jharkhand

Held

The Court considered the allegations against the petitioner that she is the proprietor of Sarwsree Maa Maheshwari Coal Trading Company. The Court noted that an investigation, as recorded in paragraph 5 of the case diary, revealed that the said company was not found to be in existence at the given address. The allegations further pertain to the misutilization of input tax credit, with specific amounts mentioned for e-way bills related to outward and inward supplies. The Court also took into account that other witnesses in the case diary have supported these allegations. Given these facts and circumstances, the Court was not inclined to grant anticipatory bail to the petitioner. Consequently, the prayer for anticipatory bail was rejected.

Facts

The petitioner, Hemanti Devi, is seeking anticipatory bail in connection with Mandu (Kujju) P.S. Case No. 238 of 2019, registered for offences including cheating and forgery under the Indian Penal Code. The petitioner claims she has been falsely implicated and that her PAN and Aadhaar cards were fraudulently used to open a fake company, Sarwsree Maa Maheshwari Coal Trading Company, leading to allegations of misappropriating input tax credit. The State opposes the bail, asserting that the petitioner is the proprietor of the said company. Investigations revealed that the company's stated location was not operational, and other witnesses in the case diary support the allegations.

Key Issues

1. Whether the petitioner is entitled to anticipatory bail in connection with Mandu (Kujju) P.S. Case No. 238 of 2019, considering the allegations of fraud and misappropriation of input tax credit. Petitioner's contention: The petitioner argues that she has been falsely implicated and that her identity documents were misused to create a fake company, Sarwsree Maa Maheshwari Coal Trading Company. She claims innocence and seeks anticipatory bail. Revenue's contention: The State contends that the petitioner is the proprietor of Sarwsree Maa Maheshwari Coal Trading Company, as indicated in the case diary. Furthermore, an investigation at the company's purported address found no such entity operating. The State also points to supporting evidence from other witnesses in the case diary and highlights allegations of misutilization of input tax credit amounting to Rs. 5,57,70,448/- and inward supply e-way bills totaling Rs. 5,46,12,970/-.