RAJ KUMAR Vs THE STATE (NCT OF DELHI)

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IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of Decision: 20.08.2026

CNR No. DLHC010182712026

BAIL APPLN. 1632/2026

RAJ KUMAR .....Petitioner

Through: Mr. Wiquar Ahmad, Advocate.

versus

THE STATE (NCT OF DELHI) .....Respondent

Through: Mr. Amit Ahlawat, APP for State

with SI Ravi Rana, PS Cyber, Outer

North District, Delhi.

CORAM: JUSTICE GIRISH KATHPALIA

J U D G M E N T (ORAL)

The accused/applicant seeks anticipatory bail in case FIR No.

108/2025 of Police Station Cyber/Outer North for offence under Section

420/419/ 468/471/120B IPC.

After last date, Investigating Officer has filed a detailed status report,

describing the technical investigation carried out. I have heard learned

BAIL APPLN. 1632/2026

Page 1 of 6 pages counsel for accused/applicant and learned APP for State assisted by

Investigating Officer/SI Ravi Rana.

Broadly speaking, prosecution case is as follows.

3.1 On receipt of a complaint alleging cyber fraud by some unknown

fraudsters who allegedly used the PAN Card and Aadhar Card of the

complainant de facto for opening fake GST firms, FIR was registered and

investigation proceeded.

3.2 In her complaint, the complainant de facto stated that on 09.04.2024

she received a notice from the Income Tax Department, from which she

came to know that two GST firms were linked with her PAN Card, though

she had never applied for any GST registration and had no knowledge about

the business with which those firms were registered. The complainant de

facto alleged that her PAN Card had been misused to fraudulently obtain

GST registrations and carry out illicit financial activities in her name.

3.3 In the course of investigation, the Investigating Officer visited the

places from where those firms were allegedly carrying out their business,

but found that no such firm was existing. Thereafter by way of technical

investigation, described at length in the status report, the Investigating

Officer arrived at the mobile phone number which was being used to get

OTPs for filing GST returns. Further, it was found that the bank account

linked with one of the said GST numbers was fake. The Investigating

Officer also discovered the email ID which was connected with one of the

BAIL APPLN. 1632/2026

Page 2 of 6 pages mobile phone numbers. Tracking down the IP address, the Investigating

Officer discovered that the said email address was linked with multiple

mobile phones. In the course of further detailed technical investigation, the

Investigating Officer discovered one email ID, which was configured with

one of the mobile phone numbers registered in the name of the present

accused/applicant. In addition to that, the Investigating Officer also found

the email ID of the accused/applicant linked with the other email ID and the

former was being used as recovery email ID.

3.4 After further detailed investigation, it came out that the present

accused/applicant was involved in generating GST numbers of fake entities

and used to provide those fake GST numbers along with associated mobile

phone numbers and email IDs to the co-accused, Aman Bisht and used to

generate fake invoices and e-way bills on those fake GST numbers and send

the same to the clients, who would make payments directly to the present

accused/applicant.

3.5 The detailed investigation has been elaborately narrated by the

Investigating Officer in the status report and the précise allegation is that the

accused/applicant was engaged in creating fake GST numbers using PAN

Card and other credentials of innocent public persons.

Learned counsel for accused/applicant contends that except disclosure

statement of co-accused, there is no evidence against him, so he deserves

anticipatory bail. It is also argued by learned counsel that the allegedly

incriminating mobile phones do not belong to the accused/applicant.

BAIL APPLN. 1632/2026

Page 3 of 6 pages

Learned counsel for accused/applicant submits that the investigation being

carried out against him is biased. According to learned counsel for

accused/applicant, the accused/applicant is innocent and not a beneficiary of

the alleged fraud.

Learned APP for State taking me through the status report strongly

opposes grant of anticipatory bail in this case. It is contended by learned

APP that the evidence against the accused/applicant is not merely the

disclosure statements but also strong technical evidence which clearly

establishes that the mobile phones used in filing the fake GST returns and

for receiving OTPs in the process are in the name of the accused/applicant.

Even the email IDs connected with the alleged GST returns are stated to be

in the name of the accused/applicant. It is submitted by learned APP that the

accused/applicant has been evading to join investigation, so the proceedings

under Section 84 BNSS are nearing culmination to declare the

accused/applicant a proclaimed offender. It is also submitted by learned APP

that apart from the present case, the accused/applicant is involved in three

more cases involving financial frauds. Learned APP has also referred to the

averments in the status report that the concerned clients were paying directly

to the accused/applicant so it cannot be said that he is not a beneficiary, and

besides that, investigation in that regard is also continuing.

In the present case, it is indeed laudable that the Investigating Officer

has filed an elaborate status report dated 25.05.2026 describing the technical

investigation with the use of information technology tools in order to zero

BAIL APPLN. 1632/2026 down on the alleged fraudsters. Such scientific investigation deserves to be

appreciated. In the course of arguments, learned APP also showed me the

Customer Application Form (CAF) of one of the incriminating mobile

phone numbers used in the alleged fraud. The investigation pertaining to the

present accused/applicant is still ongoing in order to analyse the expanse of

the said fraud.

It is not a case for grant of regular bail. The very nature of the

allegations involved in the present case are vital while deciding this

application for grant of anticipatory bail. Filing of fake GST returns, that too

by misusing the PAN Cards and other credentials of innocent public persons

has extremely serious consequences not just on the persons whose

particulars have been hacked by the accused persons from different fora, but

also has tremendous ramifications on economy of the country. Grant of

anticipatory bail in such offences is not appropriate.

As mentioned above, further detailed technical investigation into the

complex issues involved in this case is already pending qua the

accused/applicant, who has not been joining investigation. In view of nature

of the investigation, the requirement expressed by the Investigating Officer

to conduct custodial interrogation of the accused/applicant is not unjustified.

As also mentioned above and disclosed in the status report, the

accused/applicant is involved in three more FIRs involving financial frauds

and one of those cases is under Prevention of Money Laundering Act. Grant

of anticipatory bail in such cases would not just be contrary to the judicially

BAIL APPLN. 1632/2026

Page 5 of 6 pages sanctified parameters, but also send wrong signals to the society at large.

Therefore, I do not find it a fit case to grant anticipatory bail. The

anticipatory bail application is dismissed.

GIRISH

KATHPALIA

Digitally signed by GIRISH KATHPALIA

DN: c=IN, o=HIGH COURT OF DELHI,

2.5.4.20-8401dd889b27a77b2f65f5fe4afe4c5569af3962c6fb48345d359f7626cacca,

ou=HIGH COURT OF DELHI,CID - 7047638,

postalCode=110003, st=Delhi,

serialNumber=d3e86796451ec45c70b5d1570996840f80cd82eee0042c487965ff801e26fa, cn=GIRISH KATHPALIA

Date: 2026.08.20 17:57:51 +05'30"

**AUGUST 20, 2026/**dr

GIRISH KATHPALIA

(JUDGE)

BAIL APPLN. 1632/2026

Page 6 of 6 pages