Page No.# 1/3 GAHC010201452026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Bail Appln./2781/2026 SRI HRISHIKESH KALITA S/O LATE UMESH KALITA, PROPRIETOR, M/S SAIBYA TRADERS, R/O AMBIKA APARTMENT, 2ND FLOOR, 2E, NEAR POWER HOUSE, 4TH APBN ROAD, GUWAHATI -781019, DISTRICT - KAMRUP M, ASSAM. MOBILE NO. 8638808234 VERSUS THE STATE OF ASSAM REPRESENTED BY THE LEARNED PUBLIC PROSECUTOR, ASSAM. Advocate for the Petitioner : MR R K DUTTA, MR. U J SAIKIA Advocate for the Respondent : PP, ASSAM, MR. B GOGOI, ADDL. ADVOCATE GENERAL BEFORE HONOURABLE MRS. JUSTICE SHAMIMA JAHAN ORDER Date : 28.09.2026 Heard U. J. Saikia, the learned counsel for the petitioner and Mr. B. Gogoi, the learned Addl. Advocate General, Assam. 2. By this application, the petitioner has prayed for bail in connection with Page No.# 2/3 STF Police Station Case No. 05/2026, registered under Section 61(2), 318(3), 336(3), 338, 340(2) of BNS, 2023. 3. The FIR, in connection with which, the petitioner was arrested and he is behind the bars for the last 82 days, was lodged by the Superintendant of State Tax on 10.07.2026, stating inter alia that, the petitioner along with other accused persons, named herein in the FIR had availed imput tax credit to an amount of Rs. 12,10,76,251.70/- ( Rupees Twelve Crore Ten Lakh Seventy-Six Thousand Two Hundred Fifty-One and Seventy Paise) during the financial year 2025-2026 from four non-existent firms without there being any actual supply or receipt of goods /services resulting in substantial laws to the Government exchequer. It is also stated that, the petitioner had disclosed the entire chain of the organized crime committed by him along with others. 4. The learned counsel for the petitioner submits that, the petitioner has been inside the jail for quite some time and that he was interrogated and the relevant documents were also seized. He as such, submit that, the petitioner be released on bail. 5. On the other hand Mr. B. Gogoi, the learned Addl. Advocate General, submits that the allegation against the petitioner is writ large in the FIR and not a small amount has been availed as input tax credit by showing supply or receipt of goods without there being any and the petitioner should not be released on bail. He has placed the instruction of the Investigating Agency, wherein, it was stated that more documents are required to be seized and more evidence are required to be collected and accordingly, the petitioner be not released on bail. Page No.# 3/3 6. Upon consideration of the submissions made by the learned counsels, more so in view of the fact that, the petitioner had disclosed the entire gamut of the offence before the Investigating Officer during his incarceration for the last 82 days, this court enlarges the petitioner on bail on furnishing of a bail bond of Rs. 20,000/- (Rupees Twenty Thousand) with one local surety of the like amount of the satisfaction of the CJM, Kamrup (M), under the following conditions: (i) The petitioner shall positively appear before the Investigating Officer as and when call for. (ii) The petitioner shall not hamper and tamper with the evidence of the case, and/or influence the witness connected with the case; and (iii) The petitioner shall not leave their residence without prior permission of the Investigating Officer. 7. The Bail Applications stands disposed of. JUDGE Comparing Assistant