Page No.# 1/3 GAHC010157042026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Bail Appln./2104/2026 CHANDAN KUMAR ALIAS CHANDAN KUMAR RAI S/O- LATE UPENDRA ROY, RESIDENT OF RAJU PARKING, GORCHUK, PUB BORAGAON, GUWAHATI, KAMRUP (M), ASSAM VERSUS THE STATE OF ASSAM REPRESENTED BY THE PP,ASSAM Advocate for the Petitioner : MR G RENGMA, Advocate for the Respondent : PP, ASSAM, BEFORE HONOURABLE MRS. JUSTICE SHAMIMA JAHAN ORDER Date : 30.07.2026 Heard Mr. G. Rengma, learned Counsel for the petitioner and Mr. D.P. Goswami, learned Additional Public Prosecutor for the State. 2. By this application, the petitioner has prayed for bail in connection with Special Task Force Police Station, Assam, Case No. 02/2026 registered under Sections 61(2) /318(3) /319(2) /336(3)/ 338/ 340(2) of the BNS. The FIR in Page No.# 2/3 connection with which the petitioner was arrayed as an accused person and arrested was lodged on 23.05.2026 by which it was informed that certain entities have availed Input Tax Credit (ITC) by generating fake invoices from non-existent tax payers and from existent tax payers, whose registration has been cancelled. In the said FIR, allegations were made against M/S Barrel Bitumen and other such concerns which were found to be involved in fraudulently claiming Input Tax Credit and also engaging in bogus billing, etc. 3. The learned Counsel for the petitioner however submits that the petitioner is not the proprietor of the said firm and that he looks after day to day affair of one M/S Assam Bitumix against which there is allegations that the authorized representative Shri Amit Kumar Jha are involved in illegal activities. 4. Mr. D.P. Goswami, learned Additional Public Prosecutor for the State however submits that the petitioner is in custody and maintenance of the records of the said company and as such, he is liable for such illegal activities. 5. Upon consideration of the submissions made by the learned Counsels for the parties and more so, in view of the fact that the proprietor of M/S Assam Bitumix is someone else and the petitioner is simply looking after day to day activities, this Court finds it fit to enlarge the petitioner on bail on furnishing of bail bond of Rs. 20,000/- with one local surety of the like amount to the satisfaction of CJM, Kamrup(M) under the following conditions: i) the petitioner will appear before the Investigating Officer as and when call for. ii) the petitioner will not hamper, tamper with the evidence, neither Page No.# 3/3 influence the witnesses connected with the case. iii) the petitioner will not leave the place of jurisdiction without the permission of the said Court i.e. CJM, Kamrup(M). 6. Petition is disposed of. JUDGE