Bombay High Court
NEHA VIPIN TIWARIversusTHE STATE OF MAHARASHTRA
- Decided
- Disposal
- ANTICIPATORY BAIL GRANTED
Holding
The anticipatory bail application is allowed, confirming interim protection subject to conditions.
Summary
Neha Vipin Tiwari, a director of Yash Express and Logistics Pvt Ltd, applied for anticipatory bail in a case alleging fraudulent GST invoicing under Sections 318(4), 316(5) and 3(5) of the Bharatiya Nyaya Sanhita, 2023. She contended that the alleged wrongdoing was carried out by her husband, the managing director, and that she had no knowledge of the GST registration cancellation or the issuance of invoices. The State argued that the offences were serious and sought rejection of the bail application, though it did not dispute her cooperation with the police. The Court noted her lack of criminal antecedents, her cooperation, and that the investigation hinged on documentary evidence, rendering custodial interrogation unnecessary. Consequently, the Court confirmed the interim protection and granted anticipatory bail subject to a cash bond and surety, directing her to appear before police as required.
Issues considered
- Whether anticipatory bail should be granted to the director in a GST fraud case under the Bharatiya Nyaya Sanhita.
- Whether the applicant’s alleged lack of involvement and cooperation negates the need for custodial interrogation.
- Whether the nature of the offence (documentary) justifies bail without further restrictions.
Legislation cited
- Bharatiya Nyaya Sanhita, 2023 — s. 316(5), 318(4), 3(5)
Subjects
- anticipatory bail
- GST fraud
- director liability
- Bharatiya Nyaya Sanhita
- criminal procedure
- bail conditions
Judgment
16-ABA-1956-2026.ODT
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CRIMINAL APPELLATE JURISDICTION
ANTICIPATORY BAIL APPLICATION NO. 1956 OF 2026
Neha Vipin Tiwari …Applicant
Versus
The State of Maharashtra …Respondent
Adv. Ashok Kumar Dubey i/b M/s. SAVJ Law Solution,
for the Applicant.
Mr. Bapu V. Holambe-Patil, A.P. P., for the Respondent – State.
PI Aparna Vhatkar, Marine Drive Police Station, Mumbai,
is present.
CORAM : PRAFULLA S. KHUBALKAR, J.
DATE : 5TH OCTOBER 2026
P. C.:-
1. Heard learned counsel for applicant as well as learned APP
for the respondent - State.
2. The applicant has filed the instant application seeking pre-
arrest bail in Crime No.169 of 2026 dated 15.05.2026, registered
with Marine Drive Police Station, Brihanmumbai for the offence
punishable under Sections 318(4), 316(5) and 3(5) of Bharatiya
Nyaya Sanhita, 2023 (for short, “BNS”).
3. The applicant is a lady who claims herself to be a Director of
Yash Express and Logistics Private Limited, against whom the
allegations are made in the FIR that there is a deliberate
concealment of cancellation / surrender of GST registration and
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repeated issuance of the invoices against the cancelled GST
number.
4. Learned counsel for applicant submits that the applicant is
only a Director of the Company and is not the person in charge
and responsible for day-to-day conduct of the business of the
Company. He submits that the entire transactions were being
looked after and conducted by the applicant’s husband, who was
working as a Managing Director of the Company, and this
applicant had no role to play in the entire transactions about
submissions of the invoices. He submits that the applicant was not
aware of either the cancellation of the GST number or the
submission of invoices under that cancelled number. He further
submits that, as directed by this court in the interim order dated
24.07.2026, the applicant attended the police station and
cooperated by supplying all the demanded documents, therefore
prays for confirmation of interim protection.
5. Learned APP for the respondent-State submits that the
offences registered against this applicant are serious in nature
showing deceitful conduct against GST department and hence
prays for rejection of the Anticipatory Bail Application. He
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however, does not dispute the contention that the applicant has
attended the police station and has extended cooperation.
6. Perused the FIR and documents placed on record. It has to
be noted that the offence is with respect to documents submitted
to GST department and although the applicant was Director, the
transactions were made by her husband, who was a Managing
Director. Furthermore, pertinently, the applicant has no criminal
antecedents and has fully cooperated with the investigation by
attending the police station and supplying all demanded
documents. Considering the nature of offence, the investigation is
related to documentary evidence, and hence custodial
interrogation of the applicant is not warranted. Hence, the interim
order needs to be confirmed.
7. In view of the above, the interim protection granted by the
order dated 24th July 2026 is confirmed, subject to certain
conditions.
8. Hence, I pass following order :-
ORDER
(i) The Anticipatory Bail Application is allowed.
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(ii) In the event of arrest of the applicant in Crime
No.169 of 2026 registered with Marine Drive
Police Station, Brihanmumbai for the offence
punishable under Sections 318(4), 316(5) and
3(5) of Bharatiya Nyaya Sanhita, 2023, she be
released on bail on furnishing P. R. Bond of
Rs. 25,000/- (Rupees Twenty Five Thousand
only) with one solvent surety of the like
amount.
(iii) The applicant is directed to attend the police
station as and when called upon and produce
all documents relating to the concerned GST
number, if demanded by the investigating
agency.
9. Anticipatory Bail Application is allowed and disposed of in
above terms.
(PRAFULLA S. KHUBALKAR, J.)
VDMokal/-
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