Abhijeet Kumar vs. The State Of Jharkhand
Held
The Court considered the allegations against the petitioners, particularly the statements recorded under Section 164 Cr.P.C. and the confessional statements. For Pradeep Kumar (B.A. No. 3185 of 2020) and Abhijeet Kumar (B.A. No. 397 of 2020), the Court found the nature of allegations serious, involving orchestrated fraudulent activity by Pradeep Singh, Dilip Singh, Abhijeet Singh, and Ankit Sharma. Consequently, the Court was not inclined to grant bail to these petitioners, rejecting their prayers. Regarding Ashutosh Kumar @ Rana (B.A. No. 395 of 2020), the Court noted that he is the son of co-accused Dilip Singh. Crucially, his name did not appear in the statement of Rajesh Ranjan Ravi or the Section 164 Cr.P.C. statements of Pankaj Singh and Satya Prakash Singh. In light of this, the Court found it inclined to grant bail to Ashutosh Kumar @ Rana.
Facts
The petitioners, Pradeep Kumar, Ashutosh Kumar @ Rana, and Abhijeet Kumar, are accused in Bistupur P.S. Case No. 183 of 2018, registered for offences under the Indian Penal Code and Sections 132(1)(b), 132(1)(c), and 132(1)(1) of the GST Act, 2017. The informant is an authorized officer under the GST Act. The allegations involve the fraudulent claim and use of input tax credit amounting to Rs. 37,16,02,595/- by Krishna Enterprises, whose proprietor is Ankit Kumar Sharma. Documents like Aadhaar, PAN, and Voter ID were allegedly used to open bank accounts. The mobile number used was in the name of Pankaj Singh, proprietor of P. K. Traders, who also allegedly benefited from irregular input tax credit. The petitioners are in custody since October 1, 2019.
Key Issues
1. Whether the petitioners are liable for offences under Sections 132(1)(b), 132(1)(c), and 132(1)(1) of the GST Act, 2017, and related IPC sections, based on the evidence on record? The petitioner's counsel argued that the petitioners have been implicated solely based on statements recorded under Section 164 Cr.P.C. of Pankaj Kumar Singh and Satya Prakash Singh. They contended that the petitioners are not partners, owners, or agents of Sarvashree P. K. Traders. The petitioners have been in custody since October 1, 2019. The learned A.P.P.s for the State opposed the bail applications. The Court considered statements recorded under Section 164 Cr.P.C. of Satya Prakash Singh and Pankaj Singh, which implicated the petitioners and others in the fraudulent activity. The confessional statements of Abhijeet Kumar, Pradeep Kumar, and Ashutosh Kumar were also noted. A statement from Rajesh Ranjan Ravi indicated that a mobile number was used by Pradeep Singh and mentioned trips to Kolkata with Abhijeet Singh and Pankaj Singh to a location described as their office.
Sections Cited
Section 132(1)(b), Section 132(1)(c), Section 132(1)(1), Section 164 Cr.P.C.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
B. A. No. 3185 of 2020
With
B. A. No. 395 of 2020
With
B. A. No. 397 of 2020
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Pradeep Kumar
… … Petitioner
(in B. A. No. 3185 of 2020)
Ashutosh Kumar @ Rana
… … Petitioner
(in B. A. No. 395 of 2020)
Abhijeet Kumar
… … Petitioner
(in B. A. No. 397 of 2020)
Versus The State of Jharkhand
… … Opposite Party
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CORAM : HON'BLE MR. JUSTICE RONGON MUKHOPADHYAY
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For the Petitioner : Mr. D, K. Chakraverty, Advocate
: Mr. Gaurang Jagodia, Advocate
For the Opposite Party : Mrs. Shweta Singh, A.P.P.
: Mr. Sardhu Mahto, A.P.P.
: Mrs. Nehala Sharmin, A.P.P.
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3/25.08.2020 Heard Mr. D. K. Chakraverty, learned counsel for the petitioner in B. A. No. 3185 of 2020, Mr. Gaurang Jagodia, learned counsel for the petitioners in B. A. Nos. 395 and 397 of 2020; Mrs. Shweta Singh, Mr. Sardhu Mahto and Mrs. Nehala Sharmin, learned A.P.Ps for the State.
Since all these bail applications
The judgment continues below.
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