Page No.# 1/4 GAHC040005522025 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : BA/39/2025 Lalit Narayan Jha @ Lalit Kant Jha Son of Late Nandakishore Jha, resident of Village Bansara, Keoti, PO Pachadhi, PS Raiyam, Bansara, Darbhanga, Pacharhi, Bihar 847337 and permanent resident of Block-B, 3rd Floor, Flat 3E, Dhankal More, Panihati, Kolkata 7000058, PS Khardah, West Bengal 700058 VERSUS The Commissioner of CGST and CX and Anr State / Union (Itanagar CGST and CX, Commissionerate) Represent through Senior Standing Counsel. 2:The State of AP Age: 0 Occupation : represented through the PP of A Advocate for the Petitioner : Kemo Lollen, Arun Yun,Nyai Loyi,Maryum Sora,Geli Taye,D Ado Advocate for the Respondent : P P of AP, Tania Kipa Page No.# 2/4 BEFORE HONOURABLE MR. JUSTICE KARDAK ETE ORDER Date : 22.04.2025 Heard Mr. Kemo Lollen, learned counsel for the applicant. Also heard Mr. T. Kipa, learned counsel for the respondent No. 1 and Mr. T. Ete, learned Additional Public Prosecutor for the respondent No. 2. 2. This is an application under Section 483 of BNSS, 2023, praying for grant of bail to the accused person, namely, Shri Ashutosh Kumar Jha, who has been arrested by the Inspector, CGST & CX, Itanagar Commissionerate on 03.02.2025 under Section 69 of the CGST Act, 2017, in connection with Alert Circular 01/2024-25 under Section 132(1)(b)&(c) of the CGST Act, 2017. 3. The accused Shri Ashutosh Kumar Jha was arrested on 28.12.2024 in connection with Itanagar P.S. Case No. 182/2024. While in judicial custody in the aforesaid case, the office of Commissioner has filed an Alert Circular on 29.01.2025 before the Chief Judicial Magistrate, Capital Complex, Yupia, praying for shown arrest and custody of the accused for 5(five) days to CGST & CX, Itanagar Commissionerate. 4. On being endorsed by the learned Chief Judicial Magistrate to the Judicial Magistrate First Class, Capital Complex, vide order dated 03.02.2025, the learned JMFC has remanded the accused on having found that the accused person is alleged to have committed CGST fraud. Accordingly, the accused was remanded and is still in judicial custody since then, although the accused person Page No.# 3/4 has been released on bail in connection with Itanagar P.S. Case No. 182/2024. 5. The present application is being filed praying for release of the accused person in connection with the above Alert Circular No. 01/2024-25, wherein the accused has been shown arrest and remanded to custody by the learned Judicial Magistrate First Class on 03.02.2025. 6. Mr. K. Lollen, learned counsel for the applicant submits that the charge- sheet has already been filed against the accused Shri Ashutosh Kumar Jha before the learned Court on 03.04.2025. Therefore, no custodial interrogation is required. And as such, the accused person may be released on bail. 7. Mr. T. Kipa, learned counsel for the respondent No. 1 fairly submits that since the charge-sheet has been filed against the accused, there may not be any requirement of putting the accused in the custody. However, since the accused is a native of the State of Bihar, his attendance would be difficult to be secured unless the local surety in the event of granting bail to the accused is provided. 8. Having considered the submissions of the learned counsel for the parties and also perusal of the records, admittedly, the charge-sheet has already been laid before the Court on 03.04.2025, I am of the view that there would not be any requirement to put the accused in the custody. Thus, the accused, namely, Shri Ashutosh Kumar Jha is entitled to be released on bail. 9. Accordingly, the accused person, namely, Shri Ashutosh Kumar Jha shall be Page No.# 4/4 released on bail in connection with Alert Circular No. 01/2024-25 on furnishing a bail bond of Rs. 50,000/- (Rupees Fifty thousand) only with one surety of like amount to the satisfaction of the learned Judicial Magistrate First Class, Yupia, on the following conditions: (i) The accused/applicant shall not leave the jurisdiction of Judicial Magistrate First Class, Yupia, without prior permission. (ii) The accused/applicant shall appear before the Investigating Officer as well as the Court as and when called for. 10. Bail application stands disposed of. JUDGE Comparing Assistant