Advocate Not Liable for Verifying Client-Submitted Documents in GST Registration Cases-Court Grants Anticipatory Bail to Tax Practitioner.

A court in Jamshedpur has granted anticipatory bail to a tax practitioner accused of facilitating GST registration for a firm using fraudulent documents. The petitioner, apprehending arrest in connection with a case registered under sections related to cheating, forgery, and GST evasion, approached the court for relief.

Key Arguments:

• Petitioner's Defense: The petitioner, an advocate and tax practitioner, argued that his role was limited to assisting the client in obtaining GST registration. He denied any involvement in the creation of fraudulent documents and asserted that it was not his responsibility to verify the authenticity of the documents submitted by the client.
• Allegations: The prosecution alleged that the petitioner, in connivance with others, facilitated the registration of a proprietary firm using fake documents to evade substantial tax.
• Court's Decision: After considering the arguments presented by both sides, the court found merit in the petitioner's plea. The court emphasized that the petitioner is a practicing professional with no prior criminal record, and there is no reason to believe he would abscond.

Conditions of Bail:

The court granted anticipatory bail to the petitioner subject to the following conditions:

• Deposit of Cash Security: The petitioner is required to deposit Rs. 50,000/- as cash security with the court.
• Furnishing Bail Bond: The petitioner must furnish a personal bond of Rs. 25,000/- with two sureties of the same amount.
• Cooperation with Investigation: The petitioner must cooperate fully with the investigating authorities and appear before the Investigating Officer as and when required.
• Disclosure of Contact Information: The petitioner must provide his mobile number and a copy of his Aadhar Card to the court and undertake not to change his mobile number during the pendency of the case.

GST Case Law Satya Prakash Singh versus The State of Jharkhand

Citation-2025 TAXONATION 73 (JHARKHAND)

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