The Telangana High Court has granted anticipatory bail to the businessman allegedly involved in preparing forged valuable receipts of e-way bills, lorry receipts and delivery challans.
The bench of Justice K. Sujana has observed that the criminal petition is filed by the petitioner namely Gaurav Agarwal, who is a proprietor of the firm even though he was not arrayed as an accused in the registration of the crime. The other accused have been apprehended. It is pertinent to note that the only allegation against the petitioners is that, without any movement of goods, they claimed Input Tax Credit, whereas, the concerned proprietors have already paid the penalty for the same.
The case of the prosecution is that the petitioner conspired and prepared forged valuable receipts of e-way bills, lorry receipts and delivery challans in the name of accused and uploaded the same on the GST website and made huge loss to Government Exchequer by creating fictitious transactions. Hence, a case was registered before the Central Crime Police Station, Hyderabad.
The petitioner applied for the anticipatory bail and contended that the de-facto complainant has no role to lodge report; he has to complaint before the authority concerned and further submits that according to the de-facto complaint the alleged acts of the petitioner constitute offence under Section 138 of the Goods and Services Act. The crime is registered only with the malicious intent to subvert the provisions of compounding available under Section 138 of the Goods and Services Tax. According to the prosecution, the prime accused was released on bail.
The court granted the anticipatory bail subject to various conditions.
Firstly, the petitioner herein shall execute a personal bond for a sum of Rs.50,000 each, with two sureties for a like sum each to the satisfaction of the SHO, PS, Central Crime Station, Hyderabad.
Secondly, the petitioner shall abide by the other conditions stipulated in Section 482(2) of Bharatiya Nagarik Suraksha Sanhita, 2023 and co-operate with the Investigating Officer in investigating the case.
Case Details
Case No.: CRIMINAL PETITION Nos.10628 OF 2025
Date: 08.09.2025
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