Gautam KumarversusThe State of Bihar

                      IN THE HIGH COURT OF JUDICATURE AT PATNA
                              CRIMINAL MISCELLANEOUS No.69696 of 2025
                        Arising Out of PS. Case No.-129 Year-2024 Thana- JALE District- Darbhanga
                 ======================================================
                 Gautam Kumar S/O Jagarnath Prasad @ Jagarnath Sah Resident of Ward No.
                 01, Riga Road, Naya Tola, Janki Sthan, P.S- Sitamarhi, Distt.- Sitamarhi,
                 Bihar- 843302.

                                                                                    ... ... Petitioner/s
                                                        Versus
           1.    The State of Bihar Bihar
           2.    Pawan Kumar Mahto S/O Sushil Kumar Mahto R/O Latraha, P.S- Jalley,
                 Distt.- Darbhanga.

                                                        ... ... Opposite Party/s
                 ======================================================
                 Appearance :
                 For the Petitioner/s     :        Mr. Sriram Krishna, Advocate
                                                   Mr. Amarjeet
                 For the Opposite Party/s :        Mr. Yogendra Kumar
                 For the O.P. No. 2       ;        Mr.Yogendra Mishra, Sr. Advocate
                                                   Ms. Swati Mishra, Advocate
                                                   Mr. Umakant Tiwari, Advocate
                 ======================================================
                 CORAM: HONOURABLE MR. JUSTICE SANDEEP KUMAR
                                       ORAL ORDER

4   27-02-2026                   Heard the learned counsel for the petitioner, the

                   learned APP for the State, and the learned senior counsel for the

                   informant.

                                 2. The petitioner apprehends arrest in connection with

                   Jalley P.S. Case No. 129 of 2024 registered for offences under

                   Sections 406 and 420 of the Indian Penal Code.

                                3. As per the prosecution case, Pawan Kumar Mahato

                   ran Veena Traders (building materials) and hired Gautam Kumar

                   in 2021 to get a GST certificate for his wife Rekha Devi's loan

                   application under a government scheme (via Sushil Hardware).
Patna High Court CR. MISC. No.69696 of 2025(4) dt.27-02-2026
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          He continued filing zero GST returns with Gautam's help,

          sharing OTPs despite issues. On 02.05.2024, GST officials

          raided, revealing fraudulent ITC claims of ₹26,33,051.84

          passed to six firms from Veena Traders/Sushil Hardware despite

          zero purchases in FY 2023-24. Gautam used his details and

          Gmail for the scam.

                       4. Learned counsel for the petitioner submits that

          petitioner is quite innocent and has not committed any offence.

          He further submits that he was authorized by the informant to

          file the GST returns and on instruction, he has filed the GST

          returns. For the penalty imposed upon the firm of the informant,

          the informant has legal remedy and in fact the informant had

          availed that legal remedy of appeal which has been dismissed.

          He further submits that against the appellate order, the informant

          can approach this Court in writ jurisdiction in view of the fact

          that there is no tribunal functional.

                       5. Learned APP for the State and Mr. Mishra, the

          learned Senior Counsel for the O.P. No.2 have vehemently

          opposed the prayer for bail.

                       6. I have considered the submissions of the parties and

          have gone through the records of the case. The action of the

          petitioner appears to be bona-fide and not mala-fide and in my
            Patna High Court CR. MISC. No.69696 of 2025(4) dt.27-02-2026
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                      opinion, no offence is made out and therefore, the application is

                      allowed.

                                   7. Accordingly, let the petitioner, above-named, in the

                      event of arrest or surrender within four weeks from today in the

                      Court below, be released on anticipatory bail on furnishing bail

                      bonds of Rs.10,000/- (Rupees ten thousand) with two sureties of

                      the like amount each to the satisfaction of learned Court below

                      where the case is pending/successor Court in connection with

                      Jalley P.S. Case No. 129 of 2024 subject to the conditions as

                      laid down under Section 482(2) of the BNSS.

                                   8. The petitioner, at the time of furnishing bail bonds,

                      shall file an affidavit stating that he will not involve himself in

                      tax or GST practice.



                                                              (Sandeep Kumar, J)
Shishir/-

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