Page No.# 1/3 GAHC010160092026 2026:GAU-AS:11323 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Bail Appln./2153/2026 SHRI AJAY KUMAR YADAV RESIDENT OF PATRA KUCHI, TANGA KHAL, BASISTHA, KAMRUP, ASSAM, 781029 VERSUS THE STATE OF ASSAM REPRESENTED BY PUBLIC PROSECUTOR, ASSAM Advocate for the Petitioner : MR M KATO, Advocate for the Respondent : PP, ASSAM, BEFORE HONOURABLE MR. JUSTICE ROBIN PHUKAN ORDER 11.08.2026 Heard Mr. M. Kato, learned counsel for the accused and Mr. B. Gogoi, learned Additional Advocate General, Assam, for the State respondent. 2. This application under Section 483 of the BNSS, is preferred by accused, namely Ajay Kumar Yadav, who has been languishing in jail hazot, since 15.06.2026, in connection with the Special Task Force PS Case No. 02/2026, under Section 61(2)/ 318(3)/ 319(2)/ 336(3)/ 338/ 340(2) of the BNS, for granting bail. Page No.# 2/3 3. It is to be noted here that the aforementioned case has been registered on the basis of one FIR lodged by Dibya Ranjan Borah, Assistant Commissioner of State Tax, Circle – 5, Unit – D, Kar Bhawan, on 23.05.2026. 3.1. The essence of allegation, made in the FIR dated 23.05.2026, is that fraudulent activities were committed in violation of Assam GST Act and various Sections of BNS, through the creation and operation of fictious business entities for wrongful availment and false claiming of tax invoices, in the name of non- existence tax payer and also in the name of the firm of the accused person, namely M/s Assam Bitumex; M/s Barrel Bitumex; and M/s Aida Bitumex. 4. Mr. Kato, learned counsel for the accused, submits that the accused is the caretaker of the aforementioned firms and is no way involved with the offence alleged in the FIR and that the case involves verification of electronic records and evidences, which have already been taken into possession by the IO. Mr. Kato further submits that the present accused was arrested on 15.06.2026 and since then he has been languishing in jail hazot and he is ready to cooperate with the investigation agency. Mr. Kato also submits that the co-accused has already been enlarged on bail and therefore, it is contended to allow this petition. 5. Per-contra, Mr. Gogoi, learned Additional Advocate General, has produced the case diary and submits that the accused is the caretaker of the aforementioned firm and responsible for supervising and maintaining their day to day operation and those firms had availed input tax credit, amounting to Rs. 7,33,61,984/-, by fraudulent means and forged invoices, which is detrimental to the national economy and that he used to obtain financial benefits every month from the said firm. Mr. Gogoi further submits that the investigation is still in the crucial stage and under such circumstances, it is contended to dismiss the Page No.# 3/3 petition. 6. Having heard the submissions of learned counsel for both the parties, this Court has carefully gone through the petition as well as the documents placed on record and also perused the case diary with the assistance of Mr. Gogoi, learned Additional Advocate General. 7. It appears that the present accused is the caretaker of the aforementioned firms and he managed the affairs of the same and the said firms had availed the input tax credit by fraudulent means and forged invoice and caused loss of Rs. 21,06,63,524/-. It also appears that the present accused has been languishing in jail hazot since 15.06.2026 and some of the co-accused persons have already been enlarged on bail. 8. Under the given facts and circumstances and also considering the period of detention undergone by the accused and balancing the same with the nature and gravity of the offence, as alleged in the FIR, this Court is of the view that further custodial detention of the present accused may not be warranted, in the interest of investigation. 9. Accordingly, it is provided that on furnishing a bond of Rs. 50,000/- only, with one surety of like amount to the satisfaction of the learned Chief Judicial Magistrate, Kamrup (M) at Guwahati, the present accused be enlarged on bail. 10. In terms of above, this bail application stands disposed of. 11. The case diary be returned. JUDGE Comparing Assistant