Facts of the Case

Surendra Yadav, a truck driver, was arrested in connection with Crime No.107/2023 registered at Police Station Punjipathara, Raigarh district, for an offence under Section 420 IPC. The FIR alleged that on 04.05.2023 the applicant transported 35 tonnes of iron pallets in his truck without a transporter bilty or weighing slip, and that although no order had actually been placed by Maa Kali Alianz Udyog Pvt. Ltd. (the recipient shown on the fake e-way bill) with Sneha Mineral Company, Orissa (the shown supplier), goods were fraudulently transported using a fake e-way bill in order to wrongly avail input tax credit of GST. The applicant sought regular bail under Section 439 CrPC.

Issues Involved

  1. Whether the applicant, as the driver of the truck involved in the alleged fake-invoicing fraud, was entitled to regular bail pending trial.

Petitioner's Arguments

  • He was falsely implicated, being only the driver of the transport company with no stake in the underlying transaction.
  • The charge sheet had already been filed; part payment shown in the charge sheet by the complainant to Sneha Mineral Company contradicted the FIR's claim that no order had been placed, suggesting a flawed investigation.
  • He had gained nothing from the alleged fraud.

Respondent's Arguments

  • A fake invoice had been generated to wrongly avail input tax credit of GST, and the complainant firm had been cheated.
  • On a specific query, the State fairly conceded the driver had reached the complainant's premises as per the e-way bill, which is how the fraud came to light.

Court Order / Findings

  • Considering the nature of the accusation, that investigation was complete and the charge sheet filed, that the applicant was only the driver of the truck, and his pre-trial detention, the Court granted regular bail.
  • Bail was granted on a personal bond of ₹25,000 with one surety, subject to appearance before the trial court on every hearing date.

Important Clarification

This order does not engage with the GST fraud allegations on their merits — it is a routine bail order turning on the applicant's limited role as a driver, completion of investigation, and pre-trial detention. It offers no ruling on whether the underlying fake-invoice/wrong-ITC fraud actually occurred or on any GST-law question.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — e-way bill and input tax credit provisions, referenced only in the factual narrative
  • Indian Penal Code, 1860 — Section 420 (cheating)
  • Code of Criminal Procedure, 1973 — Section 439 (bail)

Decision – In Favour of

Applicant (Surendra Yadav) — bail granted; no findings on the GST fraud allegations themselves.

Case Details

  • Court: High Court of Chhattisgarh, Bilaspur
  • Case: MCRC No.3888 of 2023
  • Coram: Hon'ble Mr. Justice Deepak Kumar Tiwari
  • Date: 02.08.2023

Link to Download the Order

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