Prabhat Kumar vs. The State Of Bihar

Facts

The petitioner, Prabhat Kumar, is seeking anticipatory bail in connection with Bahadurpur P.S. Case No. 195 of 2021, registered for offences under Sections 419, 420, 423, 406, 467, 468, and 471 of the Indian Penal Code. The prosecution alleges that the petitioner caused a loss of Rs. 51,936/- in GST tax to the informant. The petitioner claims to have deposited the entire tax amount of Rs. 51,936/- in cash and that a compromise has been reached between the parties on January 9, 2024. A compromise petition and a petition for permission to withdraw the case have been filed before the learned Judicial Magistrate, 1st Class, Darbhanga. The petitioner also asserts having a clean antecedent.

Held

The Court allowed the anticipatory bail application. The reasoning was based on the facts presented by the petitioner, which were not disputed by the State. Specifically, the Court considered that the entire alleged GST tax amount of Rs. 51,936/- had been deposited by the petitioner. Furthermore, a compromise had been reached between the parties, and a compromise petition had been filed before the Judicial Magistrate. The petitioner's clean antecedent was also a factor. The Court found these circumstances sufficient to grant anticipatory bail. The operative direction was to enlarge the petitioner on bail upon furnishing a bail bond of Rs. 10,000/- with two sureties of like amount, subject to the conditions under Section 438(2) of the Code of Criminal Procedure, within six weeks of the order.

Key Issues

1. Whether the petitioner is entitled to anticipatory bail in light of the alleged GST evasion and the subsequent deposit of the tax amount and compromise reached between the parties? Petitioner's arguments: The petitioner contends that the entire GST tax amount of Rs. 51,936/- has been deposited, and a compromise has been entered into with the informant, evidenced by a compromise petition filed before the Magistrate. They also highlight the petitioner's clean antecedent. The petitioner relies on the principle that in cases where the tax amount is deposited and a compromise is reached, anticipatory bail may be granted. Revenue/State's arguments: The learned Additional Public Prosecutor for the State did not dispute the contentions made on behalf of the petitioner. No specific arguments or reliance on provisions were recorded for the State.