Nalamati Murali Krishna @ Nallamati Murali Krishna(Name Mentioned In F.I.R) vs. The State Of Telangana
Facts
This Criminal Petition was filed by the petitioner/Accused seeking anticipatory bail in connection with Crime No.300 of 2023 registered at Central Crime Station, D.D., Hyderabad, for offences including cheating and forgery. The complaint, filed on 27.10.2023, alleged that the petitioner and an associate raised fake invoices from the de-facto complainant's GST login without his knowledge, resulting in wrongful gain of Rs.75,00,000/- to them and a GST liability of Rs.1,52,11,462/- for the complainant. The complainant discovered this on 30.09.2023 when GST authorities issued a show cause notice for non-filing of returns.
Held
The Court granted anticipatory bail to the petitioner. The Court noted that the complaint and the statement recorded under Section 161 Cr.P.C. did not mention that the password and other details of the de-facto complainant's GST login were shared with the petitioner. These aspects were stated to be subject to investigation. In the interest of investigation, the Court deemed it appropriate to grant anticipatory bail, subject to the petitioner surrendering before the Station House Officer, Central Crime Station, D.D., Hyderabad, on or before 11.01.2024, executing a personal bond of Rs.10,000/- with two sureties, appearing daily for two weeks, and cooperating with the investigation.
Key Issues
1. Whether the petitioner is entitled to anticipatory bail under Section 438 of Cr.P.C. given the allegations of creating fake GST invoices and causing financial loss? Petitioner's Contention: The petitioner argued that the GST login belongs to the de-facto complainant, and login credentials, including the password, are sent to the authorized person's mobile number. Therefore, the complainant must have been aware of any activity on his login. Revenue/State's Contention: The learned Additional Public Prosecutor contended that the credentials of the GST login were informed to the petitioner, which enabled the alleged fraud.
Sections Cited
Section 438
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE K.SURENDER CRIMINAL PETITION Nos.12820 OF 2023
ORDER:
This Criminal Petition is filed under Section 438 of Cr.P.C. by the petitioner/Accused seeking bail in the event of his arrest in connection with Crime No.300 of 2023 on the file of Central Crime Station, D.D., Hyderabad, registered for the offences under Sections 406, 408, 420, 465, 467, 468 and 471 r/w. 34 of IPC.
Heard learned counsel for the petitioner and learned Additional Public Prosecutor for the respondent-State and perused the record.
The complaint was filed 27.10.2023 by the de-facto complainant alleging that this petitioner and his friend raised fake invoices from de-facto complainant’s GST login without his knowledge and wrongfully gained Rs.75,00,000/-. On account of said fake invoices being raised from the login of de-facto complainant, he has to pay Rs.1,52,11,462/- as GST. The alleged act of this petitioner and others raising fake invoices had come to the knowledge of the de-facto complainant on 30.09.2023 when the GST authorities issued a show cause notice about non-filing of returns.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.