Page No.# 1/3 GAHC010181222026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Bail Appln./2479/2026 SRI VIVEK KUMAR GUPTA S/O TARAK NATH GUPTA, R/O, 137, PICNIC GARDEN ROAD, P.S. TILJALA, DISTRICT 24 SOUTH PARGANA, VERSUS THE STATE OF ASSAM REPRESENTED BY LD. P.P., ASSAM Advocate for the Petitioner : MR. AMIT GOYAL, MR. P JALAN,MR. A CHOUDHURY,MR. J P MORE Advocate for the Respondent : PP, ASSAM, BEFORE HONOURABLE MRS. JUSTICE SHAMIMA JAHAN ORDER 08.09.2026 1. Heard Mr. A. Goyal, learned counsel appearing for the petitioner. Also heard Mr. B. Gogoi, learned Additional Advocate General and Standing Counsel appearing for the GST. 2. By this application, the petitioner has prayed for bail in connection with STF P.S. Case No.05/2026 registered under Sections 61(2), 318(3), 336(3), 338 and Page No.# 2/3 340(2) of the BNS, 2023. 3. The FIR in connection with the present case was lodged by the Superintendent of State Tax, Kar Bhavan, Guwahati on 10.07.2026 alleging inter alia that a tax payer namely Hrishikesh Kalita in connivance with other accused persons had fraudulently availed input tax credit amounting to Rs.12,10,76,251.70/- during the financial year 2025–26 from four non-existent and fictitious firms without any actual supply or purchase of goods or services. 4. It was further stated that during the interrogation of the said Hrishikesh Kalita it came to light that a fake ITC racket was being operated in an organized manner by one Subhajit Bhattacharjee of Kolkata. During the course of the investigation, the complicity of the other accused persons was also detected. 5. The learned counsel appearing for the petitioner submits that so far as the petitioner is concerned the only allegation against him, as reflected in the forwarding report is that he had facilitated the removal of another accused person from his hiding place before the arrival of the investigating team. He therefore submits that the petitioner was not involved in the fraudulent availment of input tax credit amounting to the aforesaid sum. 6. Mr. B. Gogoi, learned Additional Advocate General and Standing Counsel appearing for the GST however submits that there are sufficient materials in the case diary to establish the complicity of the petitioner. He further submits that in his statement the petitioner had admitted to having created fake GST registrations, trade licences and other documents for the purpose of availing fraudulent input tax credit. 7. Upon consideration of the submissions made by the learned counsel for the parties, more so in view of the fact that although the forwarding report indicates Page No.# 3/3 that the petitioner was actively involved in the entire criminal conspiracy and had also attempted to screen the offenders, destroy evidence and obstruct the lawful investigation, however taking into account the period of incarceration undergone by the petitioner as well as the fact that he has already been examined by the police, this Court deems it fit to enlarge the petitioner on bail on furnishing a bail bond of Rs.30,000/- with 2 (two) local sureties of the like amount to the satisfaction of the learned CJM, Kamrup (M) subject to the following conditions: (i) The petitioner shall appear before the Investigating Officer as and when called for, (ii) The petitioner shall not hamper and tamper with the evidence of the case, and/or influence the witnesses; and (iii) The petitioner shall not leave his residence without prior permission of the CJM, Kamrup (M). 8. Accordingly, this Bail Application is disposed of. JUDGE Comparing Assistant