Yabi Gamlin v. The State of Assam and Anr

ORDER Date : 02-02-2024 Heard Mr. G. Phukan, learned counsel for the applicant. Also heard Mr. P. S. Lahkar, learned Addl. Public Prosecutor for the State respondent. Apprehending arrest in connection with BI (E.O)P.S. Case No. 14/2023, under Sections 120(B)/ 419/ 420/ 468/ 471 of IPC, corresponding to G.R.Case No 4425/2023, this application under Section 438 Cr.P.C. has been preferred by the applicant, namely, Yabi Gamlin for grant of pre-arrest bail. It is to be noted here that the aforementioned case has been registered on the basis of an FIR lodged by Sonaram Langthasa, Assistant Commissioner of Taxes, Guwahati on 19.6.2023. The essence of allegation made in the FIR is that M/s Amit Traders said to have purchased taxable goods from M/s Shree Ram Enterprises, registered in Arunachal Pradesh, amounting to Rs. 32.35 Cr. with tax implication amounting to Rs. 5.91 Cr. And the entire purchase was made by M/s Amit Traders from the said tax payer of Arunachal Pradesh on 31.03.2023, in 216 numbers of invoices and M/s Amit Traders have declared to have sold the goods, so purchased from Arunachal Pradesh on the same date to some other taxpayers registered in Arunachal Pradesh and during inquiry it has been found that M/s Amit Traders located at OYO Hotel, Athgaon, Subhas Road, Guwahati, is a non-existent dealer and whereabouts of the proprietor, Shri Amit Sharma is not known and it is also known from further inquiry that M/s Shree Ram Enterprise has wrongfully claimed Input Tax Credit [ITC] amounting to Rs. 116 Cr. out of which Rs. 5.91 Page No.# 3/3 Cr. has been passed on to M/s Amit Traders, who in turn, has passed on ITC to other firms located in Arunachal Pradesh and the M/s Amit Traders has obtained GST registration by furnishing false/fabricated documents with criminal intent to defraud the Government of its legitimate revenue. Mr. Phukan, learned counsel for the applicant submits that the applicant was granted the privilege of pre arrest bail by this Court, vide order dated

1.12.2023 and pursuant to said order, he had appeared before the I.O. and he has been cooperating with the investigating agency and therefore, Mr. Phukan contended that the interim order dated 1.12.2023 may be made absolute in the same terms and conditions. On the other hand, Mr. Lahkar, learned Addl. P.P. submits that the I.O. has collected some materials, in support of the allegation made in the FIR, but, the I.O. could not ascertain as to whether the applicant has knowingly received fake ITC or not and in view of the materials available in the case diary, Mr. Lahkar has opposed the petition. In view of the materials collected so far in the case diary as well as the progress of investigation and also in view of the fact that the applicant has been cooperating with the investigating agency, his custodial interrogation seems to be not warranted herein this case, and accordingly, interim order dated

1.12.2023, is hereby made absolute in the same terms and conditions.

JUDGE Comparing Assistant

PageoNo.#o1/3 GAHC010275182023 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o :oAB/4037/2023 YABIoGAMLIN W/OoTERDANoGAMLINo R/Oo209 oAoSECTORo YOUTHoHOSTELoCOLONY oNAHARLAGUNo P.S.oNAHARLAGUNo PIN-781110o DIST.oPAPUMPARE oARUNACHALoPRADESH. oVERSUS THEoSTATEoOFoASSAMoANDoANR REP.oBYoTHEoPP oASSAM 2:THEoSUPERINTENDENToOFoSTATEoTAX BUREAUoOFoINVESTIGATIONo(ECONOMICoOFFENCE)o ASSAM oSRIMANTAPUR oGUWAHATI-32. o------------ oAdvocateoforo:oMRoGoPHUKAN Advocateoforo:oPP oASSAMoappearingoforoTHEoSTATEoOFoASSAMoANDoANR ooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooo Page No.# 2/3 BEFORE HONOURABLE MR. JUSTICE ROBIN PHUKAN