Rakesh Rajendra Thakur vs. The State Of Maharashtra

Facts

The applicant, Rakesh Rajendra Thakur, a tax consultant, sought anticipatory bail in connection with a criminal case registered under Sections 316(2) and 318(4) of the Bharatiya Nyaya Sanhita, 2023. The First Informant (FI) had appointed the applicant to handle his GST work. The FI alleged that he paid a total of Rs. 77,22,580/- to the applicant for GST payments. However, only Rs. 32,05,448/- was deposited on the GST portal, with the remaining Rs. 45,17,070/- allegedly retained by the applicant. The applicant is accused of preparing forged GST bills to show that the full amount was paid. The FI discovered this discrepancy upon accessing the GST portal. The applicant contended that the amounts remaining with him were in the regular course of business and that the alleged offences were not made out. The State argued the offence was serious and sought dismissal of the bail application.

Held

The Court dismissed the anticipatory bail application. The Court found the allegations to be very serious, noting that the applicant, as a tax consultant, allegedly received Rs. 77,22,580/- from the First Informant for GST payments. Out of this amount, only Rs. 32,05,448/- was deposited on the GST portal, while the remaining Rs. 45,17,132/- was retained by the applicant. The prosecution case further alleged that the applicant prepared forged and fabricated GST bills to deceive the First Informant into believing that the entire amount had been paid. The discovery of this discrepancy by the First Informant upon checking the GST portal formed the basis of the criminal case. The Court reasoned that the gravity of the alleged misappropriation and the use of forged documents indicated a serious offence, making the applicant disentitled to anticipatory bail. The Court explicitly stated that its observations were for the purpose of considering the bail application and that the trial court should decide the case on its own merits without being influenced by these observations.

Key Issues

1. Whether the applicant is entitled to anticipatory bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023, given the allegations of retaining a significant sum of money meant for GST payments and submitting forged documents? Contentions: Petitioner (Applicant): The applicant argued that he is a tax consultant and the amounts in question remained with him in the regular course of business. He contended that the offences under Sections 316(2) and 318(4) of the Bharatiya Nyaya Sanhita, 2023, were not made out and that he was not involved in the alleged crime. Respondent (State): The State argued that the offence was very serious. It was submitted that the applicant received Rs. 77,22,518/- for GST payments, out of which only Rs. 32,05,448/- was paid to the GST portal, leaving a balance of Rs. 45,17,070/- with the applicant, which was not refunded. The State contended that due to the seriousness of the offence, the anticipatory bail application should be dismissed.