Criminal Procedure Code, 1973
Section 438—Anticipatory bail—Forgery and GST evasion—FIR registered under Sections 420/467/468/471/34 of IPC—Complainant alleged that applicant and his associates duped him huge amount of money by creating fake, forged and fabricated firms and received payments including GST in different accounts against the purchased goods from complainant, but have not deposited GST with the GST department—Present case is not just relating to the applicant having duped the complainant of a huge sum of money, it also involves allegations of issuing fake invoices and e-way bills for the purposes of GST evasion, which is an economic offence involving loss to public exchequer—Such offences need to be viewed seriously as the same pose a threat to the economy of the country—Present case involves offence under Section 467 of IPC read with Section 471 of the Code, for which the maximum punishment is imprisonment for life—Custodial interrogation of applicant is required—No ground for grant of anticipatory bail are made out—Applications dismissed.
[Paras 21 & 24]