BAIL APPLN. 3366/2022 & Connected Case

Page 1 of 15

$~

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of decision: 20^th October, 2023

+

BAIL APPLN. 3366/2022

SHASHI KANT GUPTA

..... Petitioner

Through:

Mr. Rakesh Kumar Khanna, Senior

Advocate with Mr. V.K. Sharma, Mr.

Aditya Kumar Archiya, Ms. Sakshi

Sharma

and

Dr.

Vikas

Pahal,

Advocates.

versus

STATE THROUGH INCHARGE ECONOMIC OFFICE WING

SECTION VII

..... Respondent

Through:

Mr. Aman Usman, APP for the State

with Insp. Dharmendra Kumar, EOW,

Mandir Marg, Delhi.

+

BAIL APPLN. 926/2023

AKSHY GUPTA

..... Petitioner

Through:

Mr.

Rakesh

Kumar

Khanna,

Sr.

Advocate with Mr. V.K. Sharma, Mr.

Aditya Kumar Archiya, Ms. Sakshi

Sharma

and

Dr.

Vikas

Pahal,

Advocates.

versus

STATE THROUGH INCHARGE ECONOMIC OFFENCE WING

..... Respondent

Through:

Mr. Aman Usman, APP for the State

with Insp. Dharmendra Kumar, EOW,

Mandir Marg, Delhi.

Digitally Signed

By:RANJU BHALLA

Signing Date:20.10.2023

19:53:04

Signature Not Verified

BAIL APPLN. 3366/2022 & Connected Case

Page 2 of 15

.

CORAM:

HON’BLE MR. JUSTICE AMIT SHARMA

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 investigation was taken up.

2. During the course of investigation, it is found that for the

purpose of registration of GST, the address of the firm is mentioned

as 3703/03, Near S.D. Mandir, Ambala Cantt, Ambala, Haryana.

Landlord of this premise has been examined who stated that he has

never lent his property to any one as on the ground floor he is

running medicine shop for decades and on the first floor of the said

premises he is residing with his family members.

Digitally Signed

By:RANJU BHALLA

Signing Date:20.10.2023

19:53:04

Signature Not Verified

BAIL APPLN. 3366/2022 & Connected Case

Page 3 of 15

3. During the course of investigation, documents/information were

obtained from the GST department. Mobile number and email ID

used

in

registration

of

the

alleged

GST

number

06AAHPJ723SK1ZJ using fraudulent means were procured through

the said reply obtained from the GST department. Ownership/CAF

of the said mobile number 9899022917 which is mentioned in the

registration certificate of the alleged GST number was obtained and

it was found that said number was activated on 01.07.2019 and was

registered in the name of one Mr. Surjeet Singh Gusain S/o B.S.

Gusain.

4. Further, Mr. Surjeet Singh Gusain was interrogated in the case.

During interrogation, he revealed that he was working as security

guard in the family-owned firm/companies of the applicant. The

Security guard was interrogated in detail who revealed that copies

of Identity-related documents in the name of opening of bank

account for credit of salary in t