JUDGMENT

AMIT SHARMA, J.

1. The present applications under Section 438 of the Code of Criminal Procedure, 1973 („CrPC‟) seek anticipatory bail in case FIR No. 142/2021, under Sections 419/420/467/468/471/120B of the Indian Penal Code, 1860 („IPC‟), registered at P.S. Economic Offences Wing, Mandir Marg, Delhi.

2. The facts of the case, common to the present applications, as per status report 12.05.2023, authored by Mr. Ghanshyam, Asst. Commissioner of Police, Sector-VII/EOW, filed in BAIL APPLN. 926/2023, are as under:

“1. Briefly stated facts of the case are that complainant Sh. Rajiv Jain S/o Shri Srichand Jain, R/o 201, Prakash House, 4379/4B, Ansari Road, Darya Ganj, New Delhi had filed a complaint at EOW alleging therein that he is a Chartered accountant by profession and when he downloaded his form 26AS from Income Tax portal, he came to know that a GST number has fraudulently been generated in the name of M/s Madhu Enterprises using his PAN number. The complainant further alleged that using this fraudulently obtained GST number, the accused shown the transactions worth Rs. 14.80 Crores in the short duration of July 2019 to November 2019.

Present case was registered and investigat