Shila Devi vs. The State Of Bihar
Facts
The petitioner, Shila Devi, is apprehending arrest in connection with Bhagwanpur Hat P.S. Case No. 47 of 2022, registered for offences under Sections 420, 409/34 of the Indian Penal Code. The petitioner claims innocence and states that the case is civil in nature, relating to a dispute over GST liability. She asserts she is merely a supplier of articles and has already deposited the GST. The petitioner also claims to have no criminal antecedent. The State, through the learned Additional Public Prosecutor, opposes the bail prayer, alleging tax evasion in GST concerning government funds under the Jal Nal Yojna.
Held
The Court considered the facts and circumstances of the case and was not inclined to enlarge the petitioner on bail. Consequently, the prayer for anticipatory bail was rejected. However, the Court provided a direction that if the petitioner surrenders before the learned court below within six weeks from the date of the order and prays for regular bail, the same shall be considered by the learned court below on the same day. This consideration should be without prejudice to the order passed by the High Court, taking into account the fact that the petitioner is only a supplier of articles. The Court did not expressly leave any issue undecided, but the primary decision was on the anticipatory bail application.
Key Issues
1. Whether a case of criminal liability under Sections 420 and 409/34 of the Indian Penal Code is made out against the petitioner, or if the dispute is purely civil in nature concerning GST liability? Petitioner's Contention: The petitioner argues that no criminal case is made out and the matter is purely civil, relating to GST liability. She claims to be a supplier of articles and has already deposited the GST. She further states she has no criminal antecedent. Revenue/State's Contention: The State opposes the prayer for bail, alleging that there are accusations against the petitioner of committing tax evasion in GST concerning government funds under the Jal Nal Yojna.
Sections Cited
Section 420, Section 409, Section 34
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER 2 12-12-2022 Heard learned counsel for the petitioner and learned Additional Public Prosecutor for the State.
Learned counsel for the petitioner undertakes to remove the defects, if any, within three weeks.
The petitioner is apprehending her arrest in a case registered for the offence punishable under Sections 420, 409/34 of the Indian Penal Code.
Learned counsel for the petitioner submits that the petitioner is innocent and has been falsely implicated in this case. He submits that no criminal case is ma
The judgment continues below.
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