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2022 (12) TMI 84 - HC - GSTSeeking pre-arrest bail u/s 438 Cr.P.C. - monetary dispute between the parties - the petitioner had committed fraud by projecting himself to be the proprietor of the firm representing reputed companies - allegation of misusing of GSTIN of another party - HELD THAT:- The informant has not produced any deed of partnership between Anjuman Kumar Sharma and the petitioner in respect of M/s. NRI Group of Industries. To oppose this bail application, the informant is heavily relying on the statement made in AB 257/2022 before Sessions Judge, Kamrup, Amingaon wherein he had stated that the Anjuman Kumar Sharma and the petitioner are partners. However, in the affidavit-in-opposition filed by the informant, the informant has made a statement that Anjuman Kumar Sharma and his wife Pooja Sharma are partners of Zentic Pharmaceuticals. It is not known as to whether the said Anjuman Kumar Sharma has the exclusive right to use the name of M/s. NRI Group of Companies in exclusion of all others or that use of the same firm name by the petitioner would constitute a cognizable offence. Therefore, if the allegations regarding alleged evasion of GST by the petitioner is excluded for the time being from consideration, then from the contents of the FIR, it strongly appears that there is a financial dispute between the informant and the petitioner. There is no allegation that the petitioner is selling goods by ecommerce by impersonating as M/s. Zentic Pharmaceuticals, as projected in the affidavit-in-opposition filed by the informant. Therefore, the said point is immaterial for consideration in this bail application. Bail application rejected.
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