Ashok Kumar Gupta (Ashok Kumar Soni) vs. State Of Chhattisgarh

Facts

The applicant, Ashok Kumar Soni, is seeking regular bail. The prosecution alleges that the applicant fraudulently obtained a PAN card in the name of Ashok Kumar Gupta, created a GST number, and used these to undertake construction work and obtain a vehicle loan. The complainant, also named Ashok Kumar Gupta, is a headmaster who was issued a PAN card with number ADCPG9877E, but was informed that his PAN card was issued in the name of M/s B.N. Constructions. The applicant claims he applied for a name change to Ashok Kumar Gupta before Income Tax officials in 2018, and his Aadhaar and other documents reflect this name. He asserts he never committed fraud and applied for GST, loans, etc., using genuine documents. The applicant has been in jail since August 20, 2026.

Held

The Court considered the facts and circumstances, particularly the applicant's alleged impersonation of Ashok Kumar Gupta, obtaining a PAN card, registering a GST number, continuing business, failing to pay GST deductions, and obtaining a vehicle loan. Based on these allegations, the Court was not inclined to grant bail. The bail application was rejected at this stage. The Court clarified that its observations were solely for the purpose of deciding the bail application and would not affect the merits of the trial. The Trial Court was directed to proceed with the trial expeditiously on its own merits in accordance with law.

Key Issues

1. Whether the applicant is entitled to regular bail under Section 483 of the BNSS, 2023, considering the allegations of impersonation, fraudulent procurement of a PAN card, and failure to refund GST deductions. Petitioner's arguments: The applicant contends that he applied for a name change to Ashok Kumar Gupta in 2018, and his Aadhaar and other documents reflect this name. He argues that the PAN card was issued to the complainant due to a mistake and that he never committed fraud, having applied for GST and loans with genuine documents. He also highlights his period of incarceration and the likely delay in trial conclusion. Revenue's arguments: The State argues that the applicant, whose real name is Ashok Kumar Soni, impersonated Ashok Kumar Gupta, failed to refund GST deductions amounting to Rs. 14,69,480/-, and obtained a vehicle loan, defaulting on repayment. The State emphasizes that the applicant used the PAN card to generate a GST number, obtain loans, and conduct business, citing serious allegations of fraud.