Vishnu vs. The State Of Madhya Pradesh

MCRC/17873/2026HC Madhya PradeshGST24 April 2026Bench: HON'BLE SHRI JUSTICE SUBODH ABHYANKAR3 pages
For Petitioner: Padmnabh Saxena[P-1]For Respondent: Advocate General[R-1]
AI SummaryAllowed

Held

The Court allowed the application for bail. The reasoning was based on the fact that the amount directly attributable to the applicant was Rs.55,986/-, which the applicant was willing to deposit. The Court also took into account that the applicant had no prior criminal antecedents and this was his first offence. The operative directions included the applicant depositing Rs.55,986/- in a nationalized bank, producing the receipt to the trial court, and furnishing a bail bond of Rs.25,000/- with a surety. The deposited amount is to be subject to the final outcome of the case. The applicant is also required to abide by the conditions under Section 437(3) of the Criminal Procedure Code, 1973. The Court expressly stated that the bail was granted without reflecting on the merits of the case.

Facts

This is an application under Section 483 of BNSS, 2023 / 439 of Cr.P.C. filed by the applicant, Vishnu, who is implicated in Crime No.31/2026 registered at Police Station Kotwali, District Mandsaur, for offences under the B.N.S., 2023. The applicant has been in custody since 24.03.2026. The allegation against the applicant is of embezzlement to the tune of Rs.19,63,400/- by tampering with GST modalities, with the amount attributable to the applicant specifically stated as Rs.55,986/-. The applicant's counsel submitted that this is the applicant's first offence and he is prepared to deposit the amount of Rs.55,986/- in the trial court.

Key Issues

1. Whether the applicant is entitled to be released on bail, considering the amount attributable to him and his lack of prior criminal antecedents? Petitioner's Arguments: The applicant's counsel argued that the applicant is entitled to bail as this is his first offence and he is ready to deposit the amount of Rs.55,986/- attributed to him in the trial court. Revenue/State's Arguments: The counsel for the State opposed the prayer for bail.

Sections Cited

Section 483, Section 439, Section 437(3)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF MADHYA PRADESH AT INDORE BEFORE HON'BLE SHRI JUSTICE SUBODH ABHYANKAR ON THE 24th OF APRIL, 2026 MISC. CRIMINAL CASE No. 17873 of 2026 VISHNU Versus THE STATE OF MADHYA PRADESH Appearance: Shri Padmnabh Saxena - Advocate for the applicant. Shri Gaurav Rawat - G.A. for State.

ORDER 1] They are heard. Perused the case diary/challan papers. 2] This is the applicant's first application under Section 483 of BNSS, 2023 / 439 of Criminal Procedure Code, 1973, as he / she is implicated in connection with Crime No.31/2026 registered at Police Station Kotwali, District Mandsaur (MP) for offence punishable under Section Sections 318(4), 316(2), 316(5), 336(2), 336(3), 338 and 340(2) of B.N.S., 2023. The applicant is in custody since 24.03.2026. 3] The allegation against the applicant is of embezzlement to the tune of Rs.19,63,400/- by way of tampering with the GST modalities along with four other accused persons, whereas against the applicant the total amount of defalcation is stated to be Rs.55,986/-. 4] Counsel for the applicant has submitted that this is the applicant's first offence and he is ready to deposit the aforesaid amount of Rs.55

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.