Shashi Kant Gupta vs. State Through Incharge Economic Office Wigh Section Vii
Held
The Court held that custodial interrogation of the applicants was necessary to unearth the entire chain of transactions linked to the alleged fraudulent firm. The applicants' evasive and contradictory stances during the investigation were noted.
Facts
A complaint was filed alleging fraudulent generation of a GST number using the complainant's PAN, leading to transactions worth Rs. 14.80 Crores. Investigations revealed the GST number was registered using a security guard's identity and involved multiple firms where the applicants were directors.
Key Issues
The primary issue was whether anticipatory bail should be granted to the applicants given the allegations of fraudulent GST registration and significant financial transactions, and the necessity of custodial interrogation.
Sections Cited
Section 438
AI-generated summary — verify with the full judgment below
BAIL APPLN. 3366/2022 & Connected Case
$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI
Date of decision: 20th October, 2023
+ BAIL APPLN. 3366/2022
SHASHI KANT GUPTA
..... Petitioner Through: Mr. Rakesh Kumar Khanna, Senior Advocate with Mr. V.K. Sharma, Mr. Aditya Kumar Archiya, Ms. Sakshi Sharma and Dr. Vikas Pahal, Advocates.
versus
STATE THROUGH INCHARGE ECONOMIC OFFICE WING
SECTION VII
..... Respondent Through: Mr. Aman Usman, APP for the State with Insp. Dharmendra Kumar, EOW, Mandir Marg, Delhi.
+ BAIL APPLN. 926/2023
AKSHY GUPTA
..... Petitioner Through: Mr. Rakesh Kumar Khanna, Sr. Advocate with Mr. V.K. Sharma, Mr. Aditya Kumar Archiya, Ms. Sakshi Sharma and Dr. Vikas Pahal, Advocates.
versus
STATE THROUGH INCHARGE ECONOMIC OFFENCE WING
..... Respondent Through: Mr. Aman Usman, APP for the State with Insp. Dharmendra Kumar, EOW, Mandir Marg, Delhi. BAIL APPLN. 3366/2022 & Connected Ca
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