Narendra Jha @ Vikash Kumar Jha vs. The State Of Bihar

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CR. MISC./66773/2026HC PatnaGSTCNR BRHC01097135202619 September 2026Bench: MR. JUSTICE CHANDRA SHEKHAR JHA3 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA CRIMINAL MISCELLANEOUS No.66773 of 2026 Arising Out of PS. Case No.-70 Year-2023 Thana- MEHSI District- East Champaran ====================================================== Narendra Jha @ Vikash Kumar Jha Son of Kailash Jha R/O Vill.- Arer Tola, Bishunpur, P.S.- Benipur, District- Madhubani ... ... Petitioner Versus The State of Bihar ... ... Opposite Party ====================================================== Appearance : For the Petitioner : Mr. Chandra Mohan Jha, Adv. For the Opposite Party : Mr. Ahmad Ali, APP ====================================================== CORAM: HONOURABLE MR. JUSTICE CHANDRA SHEKHAR JHA

ORAL ORDER 2 19-09-2026 Heard learned counsel for the petitioner and learned Additional Public Prosecutor for the State.

2.

The accused/petitioner is named in the FIR and apprehending his arrest in connection with Mehsi P.S. Case No.70 of 2023 registered under Sections 408, 420 and 120B of the Indian Penal Code.

3.

As per FIR, petitioner alleged to furnish wrong details of GST bill of the firm of informant to GST portal causing huge loss to the informant and he similarly did so with other businessmen in the capacity of accountant.

4.

It is submitted by learned counsel for the petitioner that basically this petitioner was employee of the 2/3 M/s SKL Engicon Private Limited and, at the same time, he was also doing part time job of accountant as a freelancer. It is submitted that for such reasons, he came in contact with the informant. It is submitted that no complaint was made by other businessmen as named by informant through this FIR like Pant Karobari Parmatma Yadav, Sudhir Kumar and Shiv Shakti hardware etc. It is also pointed out that required update was made in portal as per the document made available to this petitioner by the informant and his company/firm and there was no fault on the part of the petitioner. It is submitted that when informant failed to supply satisfactory reply to the GST Department, to save his skin, he made accused this petitioner with the present crime in question. It is submitted that the petitioner is not the beneficiary and informant failed to explain through FIR, whether this petitioner is beneficiary of all such act or not. Petitioner claimed clean antecedent.

5.

Learned APP opposed the prayer of bail.

6.

In view of aforesaid factual submissions and by taking note of fact as petitioner prima facie appears part 3/3 time employee of the informant and his company/firm for the purpose of uploading GST related bills with the Department, where the factual allegation prima-facie failed to suggest that petitioner was beneficiary to any extent, accordingly, the petitioner, above-named, who is a man of clean antecedent, is directed to be released on bail, in the event of his arrest or surrender in the court below within a period of four weeks, on furnishing bail bond of Rs.10,000/- (Rupees Ten Thousand) with two sureties of the like amount each to the satisfaction of the learned J.M. 1st Class, Motihari, East Champaran, in connection with Mehsi P.S. Case No.70 of 2023, subject to the conditions as laid down under Section 438(2) of the CrPC/under Section 482(2) of the BNSS.

Aniket/- (Chandra Shekhar Jha, J.) U T

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.