Prasenjit Choudhury vs. The State Of Assam
Held
The Court held that custodial interrogation of the petitioner was not warranted in the present case. The reasoning was based on the submissions made by the petitioner, which indicated that the non-filing of GST returns was attributable to circumstances beyond his control, specifically the arrest of the informant in another case and the non-furnishing of necessary property tax documents. Furthermore, the petitioner disputed the claim of receiving professional fees. The Court found these explanations sufficient to dispense with custodial interrogation. The interim bail order previously granted was made absolute. The Court did not decide on the ultimate guilt or innocence of the petitioner, nor did it delve into the merits of the GST non-compliance or the alleged misappropriation of fees.
Facts
The petitioner, Prasenjit Choudhury, a Chartered Accountant, sought pre-arrest bail in connection with Dispur PS Case No. 2142/2021, registered under Sections 406/420 IPC. The FIR alleged that the petitioner was engaged to maintain and submit GST returns for DBP Associates but failed to file returns from December 1, 2019, despite receiving professional fees of Rs. 1,40,000/-. The petitioner contended that the GST returns could not be filed because the informant was arrested in another case in 2019 and did not provide necessary property tax documents. The petitioner also denied receiving the alleged professional fees.
Key Issues
1. Whether custodial interrogation of the petitioner is warranted in connection with Dispur PS Case No. 2142/2021, registered under Sections 406/420 IPC, concerning alleged non-filing of GST returns and misappropriation of professional fees? Petitioner's Arguments: The petitioner argued that custodial interrogation was not necessary as the non-filing of GST returns was due to the informant's arrest in another case and non-provision of essential documents. The petitioner also disputed the claim of receiving Rs. 1,40,000/- as professional fees. Revenue/State's Arguments: The judgment does not record any specific arguments made by the respondent (State of Assam) regarding the necessity of custodial interrogation or the merits of the allegations.
Sections Cited
406, 420
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 29.10.2021 By this bail application under Section 438 CrPC, petitioner, namely, Prasenjit Choudhury, has sought for pre-arrest bail in the event of his arrest in connection with Dispur PS Case No. 2142/2021, under Sections 406/420 IPC. Heard the learned counsel for both the parties.
Page No.# 2/2 Also perused the record and Case Diary. So far as the allegation made in the FIR that the present petitioner being the Chartered Accountant, was engaged to maintain and to submit GST return for and on behalf of DBP Associates, but he has not filed the return w.e.f.
The judgment continues below.
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