Devi Bala vs. The State Of Tamil Nadu

Held

The Court considered the nature of the allegations, which involved the misappropriation of Rs. 14,50,000/- by the petitioner, who acted as a GST filing agent. The petitioner allegedly failed to pay the GST amount and provided forged receipts, which would result in further financial and legal repercussions for the defacto complainant under the GST Act. Given that the petitioner was arrested on August 19, 2024, and the investigation was still pending, the Court was not inclined to grant bail. The Court found no reason to enlarge the petitioner on bail at this stage.

Facts

The petitioner, Devi Bala, is the sole accused in Crime No. 398/2024, registered by the Gandhi Market Police Station, Trichy City. The petitioner was arrested and remanded to judicial custody on August 19, 2024. The prosecution alleges that the father of the defacto complainant, who runs Vignesh Steel Traders, paid the petitioner a total sum of Rs. 14,50,000/- monthly for filing GST Bill Returns. It was later discovered that the petitioner had not paid any GST amount for the firm and had provided forged receipts. The petitioner sought bail through this Criminal Original Petition.

Key Issues

1. Whether the petitioner is entitled to bail under Section 483 of BNSS, considering the nature of the allegations and the stage of the investigation? Petitioner's Argument: The judgment does not record any specific arguments made by the petitioner's counsel. Revenue/State's Argument: The prosecution argued that the petitioner misappropriated Rs. 14,50,000/-, failed to pay GST, and provided forged receipts. This failure would lead to further loss for the defacto complainant as they would have to face authorities under the GST Act. The petitioner was arrested on August 19, 2024, and the investigation is pending.