IN THE HON’BLE HIGH COURT OF CHHATTISGARH AT BILASPUR

M.Cr.C. No. /2024

APPLICATION U/S. 439 OF THE CODE OF CRIMINAL PROCEDURE

APPLICANT : Ashish Bansal

(IN-JAIL) S/o Shiv Charan Bansal, Aged 47
years, Permanent R/o Vill. Tekari
(Mandhar), P.S. Vidhansabha, Raipur
Distt Raipur (C.G.),
Presently R/o Ashok Nagar, Gudiyari, P.S.
Gudiyari, Raipur, Distt Raipur (C.G.),
VERSUS
NON-APPLICANT : State Of Chhattisgarh Through The
District Magistrate, Raipur
District Raipur, Chhattisgarh

Case No. : B.A.No. 1269/18

Crime No. : 264/18
Criminal Case No.: 3110/18
P.S. : Pandari (Mova), Raipur
Offence U/s : 132 (1)(b) & (c) of CGST Act & Sec 20 of
IGST Act 2017
Status : Charge sheet has been filed before
concerning Magistrate

The applicants named above respectfully begs to submit as under:

1. That, this is the First Bail Application U/S 439 of Cr.P.C. of the
applicants before this Hon’ble Court. No other application of the
nature is pending before this Hon’ble Court or before the court
below or before Hon’ble Supreme Court.
2. That, the applicants had preferred an application U/S 439 of
Cr.P.C. for his release on bail before, the learned Session Judge,
Raipur (C.G.) which has been rejected on 28.02.2023. A copy of
order dated 28.02.2023 is filed herewith as ‘Annexure A-1’.
3. That, the applicants has been arrested on 07.02.2023 in
connection with Crime No. 167/2021-22 by Directorate General of
GST Intelligence Raipur (C.G.) registered at Raipur for the offence
punishable U/S. 132 (1)(b) & (c) of CGST Act & Sec 20 of IGST Act
2017.
4. That, I am the brother of the applicant hence fully conversant with
the facts of the case and authorized by the applicant to move an
application for his release on bail.
5. That, as per the prosecution story, The accused was involved in
the transactions with certains firms in which there was no
underlying goods and services and he firms were availing irregular
input tax credit which is totally divorced from the truth, in fact
accused being a layman does not know much about tax and was
dependent on his accountant and does not know about tax
transactions with different firms and has been made accused by
the GST department for self glorification and illicit demands. .
That, the GST department on complaint arrested the accused and
after and completion of investigation has submitted charge sheet
before the jurisdictional Magistrate.

6. G R O U N D S

a) That, the applicant is innocent and he has no connection with the

alleged crime whatsoever.
b) That, the offence is of semi civil nature and chargesheet has been
filed by the GST department on 7/4/2023 and there is no
possibility of applicant is has been arrested only on the basis of
suspicion.
c) That, the trial has not started and the accused in jail from… victim
was released on payroll and was serving jail sentence in the
murder case, therefore just to extend the period of payroll he
himself has planned his injury and falsely implicated the accused
in the present crime.
d) That GST registration of a firm is a systemetic process in India,
therein the ownership of the premises like the latest Property Tax
Receipt or Municipal Khata copy or copy of Electricity Bill or copy
of the valid Rent/Lease Agreement is required along with PAN Card
and banking details of the assessee and subsequently the physical
verification of premises is done thus the allegations mentioned in
complaint alleging accused as mastermind or operator of firms is
baseless and shakes the credibility of India tax system before the
common public.

e) That, the entire story of prosecution is concocted after thought and

based on forcing the accused and other persons to implicate them
against the provisions of section 27 of Indian Evidence Act and
article 20 of the Indian constitution.
f) That Applicant is a normal businessman and a partner in three
firms which are M/s Five star trading co., M/s Bharma Sales and
M/S Pushpak Trading Co respectively, which do business in
different industries, prosecution has tried to create a fabricated
story around the firms in which accused is partner by forcing him
and others to implicate him and his firms in some fake story
created by the GST department as the accused was not agreeing to
their illicit monetary demands of bribe.

g) That, GST department has violated the principles enshrined in

Article 20 of Indian constitution therein he was forced to implicate
himself in transaction with some alleged firms involved in tax
evasion.

h) That real fact is that the applicant is a businessman and does not
understand the nitty gritty of tax structures and was dependant
on his accountant to mention tax records and file annual returns

i) That, as per the complaint, the common partner of the three firms
has been named as the accused in the case and the GST
department has filed a complaint case before this honourable court
under section 132 of the GST Act against the common partner of
all three firms. However, it is important to note that each of these
firms is a separate legal entity with its own distinct identity and
business operations under the law.

j) That although the partner in question is common to all three firms,

the alleged offenses and transactions under investigation are
separate and distinct for each firm.

k) That, it is imperative that the trial for each firm be conducted

separately to ensure that justice is served and that each entity is
held accountable for its own actions.

l) It is a well- settled law, that legal entity not being arraigned as an

accused, a partner or the authorized signatory cannot be
prosecuted for the offence.

m) That, applicant has been made accused in a single trial by GST

department to bring him under the threshold amount of five crore
and to convert the offence into non bailable to harass the applicant
and misusing the authority provided to the department under the
GST act.

n) That, the investigation conducted by the GST department is prima

facie prejudiced, biased and concocted on its face value as none of
the ultimate beneficiaries of the bills has been made accused by
the GST department, which establishes the fact that accused is
innocent and has been made accused for illicit demands and self
glorification by the GST department.

o) That, if the story fabricated by the prosecution is trusted on its

face value and it is believed that applicant was involved in making
invoices without any underlying goods or services then the
prosecution must have mentioned the name of people who
procured such invoices from the Applicant.
 p) That, no other partner has been made accused as the assessee was
the firm.

q) That, the applicant is in jail since 7/2/2023 and the charge sheet
has already been filed before the Chief jurisdictional Magistrate
and the matter is triable by the Chief jurisdictional Magistrate.

7. That, the applicant is a respectable man of society and there is no

likelihood of his abscondance or tampering with the prosecution
story.
8. That, the applicant is ready and willing to furnish adequate surety
and shall abide by all the directions and conditions which may be
imposed by this Hon’ble Court.

P R A Y E R
It is therefore, prayed that this Hon’ble Court may be pleased to
allow this application and grant bail to the applicants.

BILASPUR (Mayank Chandrakar)

ADVOCATE
DATE : /05/2023 COUNSEL FOR APPLICANT

C E R T I F I C A T E

It is certified that due care has been taken in the case to comply with the
Provisions of Chhattisgarh High Court Rules.

BILASPUR (Mayank Chandrakar)

ADVOCATE
DATE : /05/2023 COUNSEL FOR APPLICANT
 IN THE HON’BLE HIGH COURT OF CHHATTISGARH AT BILASPUR
M.Cr.C. No. /2018

APPLICANT : Vikas @ Vikki Sahu

(IN-JAIL)
VERSUS

NON-APPLICANT : State of Chhattisgarh

I N D E X

S.No. Particulars Annex. Page

1 Synopsis

2. Application under Section 439 of

Cr.P.C with certificate

3. Affidavits

4. Copy of order dated 04.07.18 A/1

5. Memo of Appearance

BILASPUR (Mayank Chandrakar)

ADVOCATE
DATE : /07/2018 COUNSEL FOR APPLICANT
 IN THE HON’BLE HIGH COURT OF CHHATTISGARH AT BILASPUR
M.Cr.C. No. /2018

APPLICANT : Vikas @ Vikki Sahu

(IN-JAIL)
VERSUS

NON-APPLICANT : State of Chhattisgarh

S Y N O P S I S

That, as per the prosecution story, The accused and his

partnership firms were involved in the transactions with certains
firms in which there was no underlying goods and services and his
firms were availing the irregular input tax credit. GST department
been portraying him as a person involved in dealing of such
invoices and the tax evasion, which is totally divorced from the
truth, in fact accused being a layman does not know much about
tax and was dependent on his accountant and does not know
about tax transactions with different firms and has been made
accused by the GST department for self glorification and illicit
demands. That, the GST department has arrested the accused on
on 7/2/2023 complaint arrested the accused and after and
completion of investigation has submitted charge sheet before the
jurisdictional Magistrate

DATES AND EVENTS

Date Events

24.04.2018 Date of F.I.R.

25.04.2018 Date of arrest

04.07.2018 Bail application was rejected

BILASPUR (Mayank Chandrakar)
ADVOCATE
DATE : /07/2018 COUNSEL FOR APPLICANT

IN THE HON’BLE HIGH COURT OF CHHATTISGARH AT BILASPUR

M.Cr.C. No. /2018

APPLICANT : Vikas @ Vikki Sahu

(IN-JAIL)
VERSUS

NON-APPLICANT : State of Chhattisgarh

A F F I D A V I T
I, Kishan Kumar Sahu S/o Shri Suresh Kumar Sahu, Aged about
27 years R/o Krishna Nagar Gudiyari, P.S. Gudiyari, Tah. & Distt.
Raipur(C.G.), do hereby state on oath as under:-

1. That, I am the cousin brother of the Applicant, hence fully

conversant with the facts of the case. I am authorized by the
applicant to move an application for his release on bail. That, as
per my knowledge there is only of accused person i.e. applicant in
the present crime number.
2. That, I am authorized by the applicant to swear this affidavit on
his behalf in support of the bail application.
3. That, this is the First Bail Application of the applicant U/S 439 of
Cr.P.C. before this Hon’ble Court. No other application of the
nature is pending either before this Hon’ble Court, Court below or
before the Hon’ble Supreme Court.
4. That, I had engaged Shri Mayank Chandrakar, Advocate and his
Associate Advocates as counsel for applicant to move and argue
the bail application before this Hon’ble Court on his behalf.
5. That, the contents of the bail application are true to my personal
knowledge.
 V E R I F I C A T I O N

I, Kishan Kumar Sahu, the deponent do hereby verify that the contents
of the affidavit from paras 1 to 5 are true to my personal knowledge.
Verified and signed on this day of July’2018 at Bilaspur.