Gaurav Maheshwari vs. State Of Rajasthan
Held
The High Court, after hearing both parties and perusing the material on record, has dismissed the bail application. The Court explicitly stated that it was not expressing any opinion on the merits of the case. The reasoning for dismissal is primarily based on the conduct of the petitioner as presented by the prosecution, including the allegations of creating bogus firms, issuing fraudulent invoices, and the misuse of court orders and bail in other cases. The Court found these aspects sufficient to deny bail at this stage. The operative direction is the dismissal of the bail application preferred under Section 439 Cr.P.C. No specific issue was left undecided; the court decided the bail application.
Facts
The petitioner, Gaurav Maheshwari, is seeking bail in a criminal miscellaneous application. He is accused of creating bogus firms and companies to fraudulently issue GST invoices without actual sale/purchase or movement of goods. The prosecution alleges that the petitioner, acting as a Chartered Accountant for a construction firm, obtained the complainant's documents (driving license, Aadhar Card, Pan Card) and used them to create these bogus entities in the complainant's name. The petitioner denies these allegations, stating all his transactions were lawful and that he has not created any bogus firms. He argues that the offenses are triable by a Magistrate and he has been in judicial custody for a significant period. The prosecution further contends that the petitioner has a history of similar cases, has produced a forged court order in another FIR, and has misused bail in other instances, making him undeserving of bail.
Key Issues
1. Whether the petitioner is entitled to be enlarged on bail, considering the allegations of creating bogus firms and issuing fraudulent GST invoices without actual movement of goods, and the alleged misuse of court orders and bail in other cases? (Section 439 Cr.P.C.) Petitioner's arguments: The allegations of creating bogus firms and issuing fraudulent invoices are false. All transactions were conducted as per law. The offenses are triable by a Magistrate, and the petitioner has been in judicial custody for a considerable period, thus warranting bail. Respondent's (State of Rajasthan) arguments: The petitioner, acting as a Chartered Accountant, misused the complainant's personal documents to create bogus companies and issue fake GST invoices. The petitioner has a history of similar offenses, has produced a forged court order in another case, and has misused liberty granted on bail in other matters. Therefore, considering his conduct, he is not entitled to bail.
Sections Cited
Section 439 Cr.P.C.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Judgment / Order 01/03/2021 Heard learned counsel for the parties and perused the material available on record.
Learned counsel for the petitioner has submitted that the allegation against the petitioner of creating bogus firms and companies for the purpose of fraudulently creating and issuing GST invoices without any sale/purchase and actual movement of goods is absolutely false. It is argued that the petitioner has not created any bogus firms and companies and all the transactions done by him are as per law. Learned counsel for the petitioner has further submitted that the petitioner is in judicial custody since long and charge-sheet has been file
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