Facts of the Case

  • The petitioner, Shri Gour Chandra Saha, approached the Gauhati High Court seeking pre-arrest bail.
  • By an earlier order dated 06.11.2025, the High Court granted interim anticipatory bail subject to specified conditions.
  • During the hearing, the petitioner submitted that he had fully cooperated with the investigating authorities while enjoying interim protection.
  • The Standing Counsel appearing for the Directorate General of GST Intelligence informed the Court that the investigation had already been completed.
  • It was further submitted that the final complaint had been filed before the competent forum.

Issues Involved

  1. Whether the interim protection granted by the High Court should be continued after completion of the investigation.
  2. Whether the petitioner's cooperation during investigation justified confirmation of anticipatory bail.
  3. Whether filing of the final complaint warranted making the interim pre-arrest bail absolute.

Petitioner’s Arguments

  • The petitioner submitted that he had complied with all the conditions imposed by the High Court while granting interim anticipatory bail.
  • It was argued that he had fully cooperated with the investigating agency throughout the investigation.
  • In view of the completion of investigation, continuation of protection was sought.

Respondent’s Arguments

  • The Directorate General of GST Intelligence submitted that the investigation had been completed.
  • The respondents further informed the Court that the final complaint had already been filed before the appropriate forum.
  • The factual developments during investigation were placed before the Court.

CourtOrder / Findings

The Gauhati High Court observed that:

  • The petitioner had already been enjoying interim protection granted by the earlier order.
  • The investigation had been completed.
  • The final complaint had already been filed before the competent authority.

Considering these circumstances, the Court found it appropriate to make the interim protection granted to the petitioner on 06.11.2025 absolute.

Accordingly, the anticipatory bail application was closed.

Important Clarification

  • Completion of investigation and filing of the complaint were significant factors considered by the Court.
  • The Court also noted the petitioner's cooperation during the investigation.
  • The order confirms the continuation of anticipatory bail already granted and does not decide the merits of the criminal allegations.
  • The order primarily deals with the continuation of pre-arrest protection after investigation.

Sections Involved

  • Section 438 of the Code of Criminal Procedure / corresponding provisions governing anticipatory bail under the Bharatiya Nagarik Suraksha Sanhita (as applicable).
  • Relevant provisions of the Goods and Services Tax law concerning investigation by the Directorate General of GST Intelligence (DGGI).

Link to Download the Order

https://www.mytaxexpert.co.in/uploads/1785408846_2425compressed.pdf

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