Asifali Farukbhai Faruki v. State of Gujarat

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Bail application for tax evasion by uploading fake invoices on the tax department's website

Asifali Farukbhai Faruki v. State of Gujarat
In the High Court of Gujarat
R/Crl. Misc. App. 28954/2017
Before Justice S. H. Vora
Decided on July 24, 2018

Relevancy of the Case: Bail application for tax evasion by uploading fake invoices on the tax department’s website

Statutes and Provisions Involved

  • The Information Technology Act, 2000 (Section 66C, 66D)
  • The Gujarat Value Added Tax Law Act, 2003 (Section 85)
  • The Code of Criminal Procedure, 1973 (Section 439)
  • The Indian Penal Code, 1860 (Section 120B, 177, 406, 409, 419, 420, 465, 468, 471, 474, 477A)

Relevant Facts of the Case

  • Mr Dineshbhai L Kashyap is a merchant. He hired U Board Bend to issue fake invoices and forms and upload them on the tax department’s website.
  • The authority found computers, mobiles, laptops, rubber stamps, photos, PAN cards and accounting documents of M/s National Industries on the site of fake billing. The applicant was also present on the spot.
  • The merchant availed tax credit of ₹2,82,29,303 between 2015 to 2017 by using the TIN of M/s National Industries.
  • The authority registered an FIR against M/s National Industries and others on the ground of tax evasion.
  • The applicant seeks bail through this application. Four co-accused persons have already obtained bail.

Opinion of the Bench

  • The evidence is in the safe custody of investigating authorities.
  • The trial will take a long time to commence and conclude.
  • The court granted bail to save the applicant from pre-trial conviction.

Final Decision

  • The court granted bail with conditions.

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