Manoj Kumar Das vs. The State Of Bihar

CR. MISC./72361/2026HC PatnaGSTCNR BRHC01101507202615 October 2026Bench: MR. JUSTICE RAJIV ROY3 pages
AI SummaryPartly Allowed

Facts

The petitioner, Manoj Kumar Das, is seeking anticipatory bail in connection with Kishanganj P.S. Case No. 454 of 2026. The FIR was lodged by the Assistant State Tax Commissioner, Kishanganj, Bihar, after a coal-laden truck was intercepted and found to be carrying forged GST documents. The petitioner claims the documents were correct and, now that an FIR has been filed, is willing to pay the tax amount and penalty. He also states he has no criminal antecedent. The State opposes the prayer for anticipatory bail, citing the use of forged documents for the movement of the truck.

Held

The Court granted anticipatory bail to the petitioner, Manoj Kumar Das, in connection with Kishanganj P.S. Case No. 454 of 2026. The Court considered the petitioner's willingness to pay the penalty and GST tax, coupled with his submission of having no criminal antecedent. The Court found these factors persuasive enough to grant relief. The operative direction is that the petitioner shall be released on anticipatory bail upon furnishing bail bonds of Rs. 10,000/- with two sureties of like amount, subject to several conditions under Section 438(2) of the Cr.P.C. These conditions include appearing before the trial court on each date, cooperating with the investigation, not tampering with evidence, and not committing any further criminal offenses. A crucial condition for the bail is the submission of documents showing payment of the penalty to the concerned office at the time of surrender.

Key Issues

1. Whether the petitioner is entitled to anticipatory bail under Section 438 of the Code of Criminal Procedure, 1973, given the allegations of using forged GST documents for the movement of goods? Petitioner's Arguments: The petitioner contends that the documents were actually correct and that he is prepared to pay the outstanding tax and penalty. He also emphasizes his lack of criminal antecedents as a ground for granting anticipatory bail. Revenue/State's Arguments: The State, through the Assistant State Tax Commissioner and the learned APP, opposes the anticipatory bail application, highlighting that forged documents were used for the transportation of the truck, which constitutes a serious offense.

Sections Cited

Section 438

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA CRIMINAL MISCELLANEOUS No.72361 of 2026 CNR No. BRHC011015072026 Arising Out of PS. Case No.-454 Year-2026 Thana- KISHANGANJ District- Kishanganj ====================================================== Manoj Kumar Das S/o Saroj Kumar Das R/o Village - Ahiran Suti, P.S. - Ahiran, Dist. - Murshidabad(West Begal). ... ... Petitioner/s Versus 1. The State of Bihar 2. Assistant State Tax Commissioner, Kishanganj, Bihar. Bihar ... ... Opposite Party/s ====================================================== Appearance : For the Petitioner/s : Mr. Yashraj Bardhan, Adv. For the Opposite Party/s : Mr. Jitendra Kumar Singh, APP ====================================================== CORAM: HONOURABLE MR. JUSTICE RAJIV ROY

ORAL ORDER 2 15-10-2026 Heard Mr. Yashraj Bardhan, learned Counsel for the petitioner and learned APP for the State.

2.

The petitioner apprehends his arrest in connection with Kishanganj P.S. Case No. 454 of 2026 for the offence registered under sections 338, 336(3), 340(2), 318(4), 111(3), 111(4), 3(5), BNS lodged on 28.04.2026 by the informant, Shashi Kumar Saha.

3.

The FIR has been lodged by the Assistant Commissioner, Taxes

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