Page No.# 1/3 GAHC010139432026 2026:GAU-AS:9523 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Bail Appln./1857/2026 NIKHIL SHARMA S/O. RAM SWARUP SHARMA, RESIDENT OF SOUTH CITY APARTMENTS, FLAT NO. SC011, BLOCK- A - 6TH FLOOR, GHORAMARA CHARIALI, HATIGAON NEAR US CAR WASHING GUWAHATI, KAMRUP METRO, ASSAM- 781028. VERSUS THE STATE OF ASSAM REPRESENTED BY THE PUBLIC PROSECUTOR, ASSAM. Advocate for the Petitioner : MR. S S S RAHMAN, MR. S S A RAHMAN,MR. M R SODIAL,MS. P MAHERSI Advocate for the Respondent : PP, ASSAM, BEFORE HONOURABLE MR. JUSTICE ANJAN MONI KALITA ORDER Date : 13.07.2026 Heard Mr. S.S.S. Rahman, learned counsel appearing for the accused- applicant. Also heard Mr. B. Sharma, learned Addl. P.P., representing the State respondent. Page No.# 2/3 This is an application filed under Section 483 of the BNSS, 2023, praying for grant of bail to the accused-applicant in connection with Boko P.S. Case No. 143/2026, registered under Sections 316(4)/318(4)/336(2)/338/340(2) of the BNS, 2023. An FIR was lodged by one Janardhan Deka on 01.06.2026, before the Boko Police Station, alleging that the accused-applicant representing himself to be a CA, got introduced to him and after gaining confidence, the informant started giving him work for service of his PF, ESIC and GST files. Accordingly, the informant, as directed by the accused-applicant, kept on submitting various amounts for depositing the same before the Tax Department. It was alleged that the amount that has been deposited by the informant comes to around 2,44,12,247 (Rupees Two Crore Forty Four Lac Twelve Thousand Two Hundred and Forty Seven only), excluding certain other amounts. The informant was under the belief that since he has been paying those amounts to the accused-applicant for depositing the same before the GST authority, the same has been deposited by the accused-applicant. However, on 20.01.2026, the informant received a notice from the GST authority summoning him and alleging zero cash tax payment, despite substantial turnover. After coming to know about the aforesaid, the informant has filed the FIR. On receipt of the FIR, the police registered the Boko P.S. Case No. 143/2026, under the aforementioned sections. The Case Diary in the instant case has been received and the same has been perused by this Court. This Court has also heard the submissions of the learned counsel appearing for the accused-applicant. On perusal of the Case Diary and after having found sufficient prima facie Page No.# 3/3 incriminating materials against the accused-applicant, this Court is not inclined to grant bail to the accused-applicant at this stage. Accordingly, the instant bail applicant is rejected. JUDGE Comparing Assistant