1 2025:HHC:21845 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CrMP(M) No.   : 1522 of 2025 Decided on     : 08 .07.2025 Hitesh Gandhi …Applicant Versus Enforcement Directorate Office (ED) …Respondent Coram The Hon’ble Mr. Justice Virender Singh,  Judge. Whether approved for reporting?1 For the applicant      :  Mr. N.S.  Chandel,  Senior  Advocate with Mr. Jyotirmay Bhatt, Advocate. For the respondent   : Mr. Balram   Sharma,   Deputy Solicitor General of India, with Mr. Ajeet Singh Saklani, Advocate. Virender Singh, Judge. (Oral) By way of the present application, filed, under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (hereinafter referred to as the ‘BNSS’), a prayer has been made to release applicant­Hitesh Gandhi, on interim bail, in case No. ECIR/SHSZO/04/2019 dated 22.07.2019, registered   with   the   Enforcement   Directorate   Office   (ED), Sub­Zonal Office, Rani Villa, Bagrian House,  Strawberry 1 Whether Reporters of local papers may be allowed to see the judgment? Yes. 2 2025:HHC:21845 Hills, Chhota Shimla, Shimla, Himachal Pradesh, on the following grounds:­ a) applicant is the Director of Walia Trading Ltd., Faradays Industries Pvt. Ltd., Indigo Fincap Pvt. Ltd.,   Pandoga   Education   and   Research Foundation,   Rashma   Finance   Pvt.   Lid.,   K.C. Land   and   Finance   Ltd.,   Sutlej   Service  Station Ltd.,   RC   Trust,   KC   Society,   Khushal   Chand Education   Society   Dagham,   etc.,   all   the Company   have   to   file   Income   Tax   and   GST Returns to finalized and fill the petitioner is the only   person   having   the   knowledge   about   the accounts; b) to take lone for the admission fees for 2nd year of   Daughter   Miss   Jagriti   Gandhi   studying   at American University in Dubai; c) to   safeguard   the   interest   of   the   petrol   pump allotted   by   Bharat   Petroleum   Corporation   Ltd. which is under the scrutiny as such if fails to attend the meeting with the authorities it may get cancelled.” 2. Earlier,   the   applicant   had   filed   CrMP(M) No.2636   of   2023,   for   grant   of   regular   bail,   before   this Court, however, the same was dismissed, by this Court, vide order dated 12.01.2024. 3. Thereafter, vide order dated 28.06.2024, passed in   CrMP(M)   No.1264   of   2024,   the   jail   authorities   were directed to take the applicant to the hospital, where, his uncle was stated to be admitted and in pursuance  of the 3 2025:HHC:21845 directions of this Court, the applicant was taken to the hospital, where, his uncle was admitted. 4. Also, vide order, dated 9th July, 2024, passed by this Court, in CrMP (M) No. 1470 of 2024, six days’ interim bail,   with   effect   from   16.07.2024   to   21.07.2024,   was granted to the applicant. 5. Thereafter,   interim   bail,   with   effect   from   7th August, 2024 till 15th  August, 2024, vide order, dated 6th August, 2024, passed in CrMP (M) No. 1662 of 2024. Also, vide order, dated 16th September, 2024, passed in CrMP(M) No. 2034 of 2024, the applicant was ordered to be released on interim bail on and w.e.f. 18th September, 2024  till 28th September,   2024. Thereafter,   vide   order,   dated   16th October, 2024, passed in CrMP(M) No. 2169 of 2024, the interim bail granted to the applicant vide order order dated 16th September, 2024, is extended upto 21st October, 2024. Thereafter, vide order, dated 29th October, 2024, passed in CrMP(M) No. 2355 of 2024, the applicant was ordered to be released on interim bail on and w.e.f. 30th  October, 2024 till 5th November, 2024. 4 2025:HHC:21845 6. It is the further case of the applicant that the investigation against him is complete and the ED has filed the charge­sheet against him. According to the applicant, his property has also been attached, as such, nothing is to be recovered from him or at his instance. 7. Apart   from   this,   learned   counsel   for   the applicant has also given certain undertakings, on behalf of the applicant, for which, the applicant is ready to abide by, in case the relief, as sought, is granted to him. 8. On the basis of above facts, a prayer has been made to allow the present application. 9. When put to notice, the respondent filed reply, by way of affidavit of Rajeev Kumar, Assistant Director, Directorate   of   Enforcement,   Shimla   Sub­Zonal   Office, Shimla, in which, a stand has been taken that the accused has been key person, in the scheme of fraud, not only with Government   exchequer,   but,   also   with   the   deserving students belonging to OBC/SC/ST categories. 9.1. It is the further case of the respondent that the stand of the  applicant  that he is the sole person having knowledge of the accounts and financial affairs of various 5 2025:HHC:21845 entities, is wholly self­serving, unsustainable, and contrary to the basic commercial and legal norms, as all the entities referred   to   by   the   applicant   are   registered   companies/ societies governed by statutory obligations. 9.2. In order to substantiate the stand, a table has been   mentioned   in   the   reply,   which   is   reproduced,   as under:­ Sr. No. Name   of   the Company Directors Remarks 1. M/s Walia Trading Limited Vikas Sharma, Surinder Pal and Rameshwar Gandhi Accused is not a director in the Company. 2. M/s Faradays Industries Private Limited Prem Pal Gandhi   and Hitesh Gandhi Father of the accused is also a director, hence the claim   that   he   is   in exclusive   knowledge   of the   accounts   of   the company is fallacious. 3. M/s Indigo Fincap   Private Limited Prem Pal Gandhi   and Hitesh Gandhi Father of the accused is also a director, hence the claim   that   he   is   in exclusive   knowledge   of the   accounts   of   the company is fallacious. 4. Pandoga Education   and Research Foundation Hitesh Gandhi   and Prem Pal Gandhi Father of the accused is also a director, hence the claim   that   he   is   in exclusive   knowledge   of the   accounts   of   the company is fallacious. 6 2025:HHC:21845 5. Rashma   Finance Private Limited Prem Pal Gandhi, Hitesh Gandhi   and Atul Dua Father of the accused, as well as one Mr. Atul Dua are also directors, hence the   claim   that   he   is   in exclusive   knowledge   of the   accounts   of   the company is fallacious. 6. K.C.   Land   and Finance Limited Prem Pal Gandhi, Hitesh Gandhi   and Remeshwar Gandhi Father of the accused as well as one Mr. Rameshwar   Gandhi   are also directors, hence the claim   that   he   is   In exclusive   knowledge   of the   accounts   of   the company is fallacious 7. M/s Sutlej Service   Station Limited Surinder Pal and Vikas Sharma Accused   is   a   director   in the Company. 9.3. By   way   of   the   aforesaid   table,   it   has   been asserted that the stand of the applicant, qua looking after the taxation matter of the companies, is stated to be not substantiated, at this stage. 9.4. It is the further case of the respondent that the present   application   is   not   based   upon   any   medical emergency   or   violation   of   fundamental   rights,   whereas, according to the respondent, no ground has been pleaded to satisfy the strict parameters laid down, by the Hon’ble Supreme  Court,   while  releasing  such  person   on  interim bail. 7 2025:HHC:21845 9.5. In   this   regard,   the   respondents   have   relied upon the decision of Hon’ble Supreme Court in Y.S. Jagan Mohan Reddy v. CB1, (2013) 7 SCC 439, Serious Fraud Investigation Office v. Nittin Johari, (2019) 9 SCC 165; and  P.   Chidambaram   v   Directorate   of   Enforcement, (2020) 13 SCC 791. 10. On the basis of above facts, a prayer has been made to dismiss the application. 11. It would not be out of place to record herein that the applicant, in this case, was ordered to be released on interim bail, on previous occasions also, which liberty has not been misused by the applicant. 12. The interim relief has been sought mainly, on the   ground   that   being   Director   of   the   Companies,   as mentioned   in   para   2   of   the   application,   he   has   to   file Income Tax and GST returns. 13. In addition to this, the applicant has made a prayer to obtain loan for admission fees for 2nd year of his daughter Miss Jagriti Gandhi, who, as per the application, is studying at American University in Dubai and also to 8 2025:HHC:21845 attend the meeting with regard to the allotment of petrol Pump by Bharat Petroleum Corporation Limited. 14. On the other hand, the ED has filed a tabulated information, demonstrating that the companies at Serial No.2   to  6,   father   of   the   applicant   is   also   one   of   the directors, whereas according to the table, applicant is not director   in   M/s   Walia   Trading   Limited   and   M/s   Sutlej Service Station Limited. 15. Merely, the fact that in the Companies at Serial No.2   to   6,   father   of   the   applicant   is   also   one   of   the directors, is too short to decline the relief to the applicant, as declining  the relief  would amount  to  violation   of  his fundamental rights, as enshrined under Article 19 (1)(g) of the constitution of India and the prayer as made  in para 2­A, directly connected with his business. 16. Even otherwise, there is nothing in the reply to raise any suspicion, with regard to the genuineness of the requests, as made in para 2­B and C. 17. Another   fact,   which   has   also   assumes significance, in this regard is that earlier the applicant was also released, on interim bail, for looking after his matter 9 2025:HHC:21845 under the provisions of SARFAESI Act, with regard to the company M/s Walia Traders Limited. 18. Considering the given facts and circumstances, of the case, this Court is of the opinion that the prayer of the applicant for interim bail can be allowed. 19. Consequently,   the   bail   application   is   allowed and the applicant is ordered to be released, on interim bail, on and with effect from 10th  July, 2025 till  4th  August, 2025, in the case, as mentioned above, on his furnishing personal bail bond, in the sum of ₹ 2,00,000/­, with two sureties, in the like amount, to the satisfaction of learned trial Court. This order, however, shall be subject to the following conditions: a) The applicant shall not tamper with the prosecution   evidence   nor   hamper   the investigation   of   the   case   in   any   manner whatsoever; b) The   applicant   will   appear   before   the learned trial Court on the date fixed  and in case of any inability to appear, he will move application seeking exemption; c) The   applicant   shall   not   make   any inducement, threat or promises to any person acquainted with the facts of the case so as to dissuade them from disclosing such facts to the Court or the Police Officer; 10 2025:HHC:21845 d) The applicant will visit only those places, which are necessary, in order to complete the work,   for   which   the   interim   relief   has   been granted to him. e) The applicant shall not leave the territory of   India   without   the   prior   permission   of   the Court. 20. The applicant is directed to surrender, before the   jail   authorities,   on  4th  August,   2025,   positively   by 05.00 p.m. 21. Needless to observe that the applicant shall not seek any exemption to appear before the learned trial Court, on the date(s) fixed, if any, in the trial, during the period of interim bail. 22. Any   of   the   observations,   made   hereinabove, shall not be taken as an expression of opinion, on the merits of the case, as, these observations, are confined, only, to the disposal of the present bail application. 23. It is made clear that respondent­ED would be at liberty to move appropriate application, in case, any of the   bail   conditions,   is   found   to   be   violated,   by   the applicant. 11 2025:HHC:21845 24. Registry is directed to forward a soft copy of the bail order to the Superintendent of District Kaithu Jail, Shimla, through e­mail, with a direction to enter the date of grant of interim bail in the e­prison software. ( Virender Singh ) July 08, 2025 ( ps ) Judge Digitally signed by KARAN SINGH KANWAR Date: 2025.07.09 14:37:47 IST