Yogendra Singh And Ors vs State Of Jharkhand

Both the bail applications are arising out of a common First Information Report i.e. Govindpur P.S. Case No.256 of 2019, for the offence registered

under Sections 419, 420, 467, 468, 471, 34 IPC, read with Section 132(1)(b)(c)(e) and (f) of the Jharkhand Goods & Service Tax Act, 2017.

Heard, learned Sr. counsel, Mr. Anil Kumar Sinha assisted by learned counsel for the petitioner, Mr. Raunak Sahay and learned counsel Mr. Suraj

Singh and learned counsels for the State, Mr. Vijay Kr. Sinha and Mr. Tarun Kumar.

Learned senior counsel for the petitioner in B.A. No. 3578/2020 has submitted that in compliance of the previous order dated 15.09.2020, counter

affidavit has been filed in the present case by the Investigating Officer, who is Assistant Sub-Inspector of Police, Govindpur Police Station, though no

counter affidavit has been filed by the Assistant Commissioner, Sales Tax.

Learned senior counsel for the petitioner has submitted that this petitioner has no concerned with M/s Maa Bhawani Enterprises having GSTIN No.

20CEXPMO236FIZO, whose proprietor is Jairam Mahto, petitioner in B.A. No. 4348/2020, rather in his statement recorded by the police while he

was in custody, this petitioner Yogendra Singh has been made accused.

Learned counsel for the State, Mr. Vijay Kumar Sinha, Additional Public Prosecutor submits that he has filed counter affidavit stating therein that

petitioner has a firm namely Anjali Traders and he was dealing in purchase and sale of coal at Ghoramurga within Govindpur Police Station.

Learned counsel for the State has further submitted that since the petitioner Yogendra Singh is working as Coal Loader for last ten years and his

papers have been used for opening an account of GSTIN in the name of Jairam Mahto and was paid Rs.7,000/- per month without any work, as such,

this petitioner has also direct involvement in the case.

Considering such submissions made by the learned Senior counsel for the petitioner, this Court directs the Assistant Commissioner, Sales Tax,

Dhanbad Circle, Dhanbad to file a detail counter affidavit separately in both the cases i.e. in B.A. No.3578/2020 and in B.A. No.4348/2020 with

respect to their involvement and defalcation of the money.

Learned counsel for the State, Mr. Tarun Kumar, Additional Public Prosecutor has submitted that in the case of Jairam Mahto counsel for the

petitioner has prayed time before Coordinate Bench on 07.08.2020 for filing an affidavit with regard to the quantum of amount of the tax allegedly

evaded by petitioner Jairam Mahto that will be deposited by the petitioner, but subsequently supplementary affidavit has been filed denying the same

claiming that petitioner is a poor person and working as a labourer and to that effect Annexure-3 has been filed issued by Jharia Rehabilitation and

Development Authority.

Under the aforesaid circumstances, Superintendent of Police, Dhanbad is directed to file affidavit with regard to said certificate issued in favour of

Jairam Mahto.

Put up this case after three weeks.

It is made clear that no further adjournment shall be granted on any ground.

Office is directed to reflect the name of Mr. Vijay Kumar Sinha in place of Mr. Hardeo Prasad Singh and Mr. Tarun Kumar in place of Mr. Rajesh

Kumar Mahtha on behalf of the State in respective cases.