Amir Halani VS State of Madhya Pradesh

Applicant has filed this first bail application under Section 439 of the Code of Criminal Procedure, 1973. He is in Jail since 6.6.2022 in connection with Crime No. 41/2022 registered at P.S. – Cyber Cell Indore District Indore (M.P.) for commission of offence punishable under Section 419, 467, 468, 470, 471, 34 of IPC and 66-C, 66-D IT Act.

As per the prosecution story, Additional Commissioner GST and Central Excise wrote a letter to Cyber Crime Indore for lodging complaint with respect to fake/fraudulent document upoladed on GST Portal and on that basis obtained online registration and defrauding government exchequer. During investigation by the Central Excise, it was observed that GST registrations were obtained by using fraudulent means by some miscreants. It has also been observed that the miscreants have used the account details of some random persons on the GST portal to obtain GST registration. On the verification from the banks it was found that either these accounts are found non-existent or are registered in the name of some other persons than that of as claimed during online registration on the GST Portal. The miscreants are using forged documents to usurp identities of other persons in order to obtain the online registration on GS Tportal for generation and passing on of the fake input tax credit to defraud the exchequer. On that basis the police station Cyber Cell Indore further investigated the matter and it has been gathered that applicant with other co-accused persons were found in preparing forged firm registered in the name of unknown persons. Accordingly a case has been registered against the applicant.

Learned counsel for the applicant submits that applicant is innocent and he has been falsely implicated in this matter. Applicant is in jail since 6.6.2022. Different FIRs have been made by the office/one person on the basis of similar facts. There is no legal evidence to connect the applicant in the aforementioned crime. The matter is based upon documentary evidence, but final conclusion of trial will take considerable long time. He placed reliance upon judgment of the Hon’ble Apex court dated 23.8.2022 passed in Cri.A. No. 1400 of 2022 in the case of Tarak Dash Mukharjee and others Vs. State of UP and others. The applicant is permanent resident of Gujarat. Hence, he prays that applicant be released on bail.

Per-contra, learned PL for respondent/State opposes the bail application and prays for its rejection by submiting that there is sufficient prima facie evidence against the applicant regarding the aforesaid crime, so many co-accused are still absconding, fraud by way of cyber crime has been committed by applicant which resulted into huge loss to the government.

Perused the case diary as well as the impugned order of the court below.

Considering all the facts and circumstances of the case, arguments advanced by counsel for the parties, nature and gravity of allegation it is noticed that during investigation it has been found that forged GST firm namely Shanti Impex, M/s A.N. Enterprises, M/s Kasyap Enterprises, M/s Rahul Enterprises has been operated by Suleman Karim Ali Meghani and present applicant Amir Halani, other co-accused persons are still absconding, therefore, there is strong apprehension that if applicant is released on bail, he may temper with the prosecution evidence and he may also abscond.

Hence in view of the prima facie evidence available on record, this Court is not inclined to grant bail to applicant. This bail application filed by applicant under section 439 of Cr.P.C. is accordingly dismissed.

Certified copy as per rules.

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