The Bombay High Court has denied anticipatory bail to tax consultant Rakesh Rajendra Thakur in a Pune Rural case involving allegations that GST money entrusted for payment was not fully remitted and that forged GST-R forms were supplied to conceal the shortfall. The court treated the alleged financial misconduct as sufficiently serious to refuse protection from arrest. The ruling concerns investigation-stage bail, not a final finding of guilt.
What the Bombay High Court decided
Thakur sought anticipatory, or pre-arrest, bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS). The application arose from C.R. No. 171 of 2026 registered at Junnar Police Station in Pune Rural.
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Reports identify the FIR provisions as Sections 316(2) and 318(4) of the Bharatiya Nyaya Sanhita, 2023 (BNS). The Bombay High Court dismissed the application. A sentence reproduced in TaxTMI’s case headnote states: “The offence is very serious. The Applicant is not entitled for the relief of anticipatory bail.”
TaxGuru’s report says the court considered the applicant’s position of trust, the alleged failure to remit the money, and the alleged fabrication of payment records. Those are allegations being investigated; the bail ruling does not determine whether the offences were ultimately proved.
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How much GST money was allegedly retained?
Juristway’s 2026 case summary gives the reported money trail below. Each figure is part of the prosecution allegation rather than an independent finding of final misappropriation.
| Item | Amount | How it is described in the reports |
|---|---|---|
| Money entrusted for GST payment | ₹77,22,580 | Amount the client allegedly handed to the consultant for payment through the GST portal |
| Amount reportedly deposited | ₹32,05,448 | Amount shown as deposited on the GST portal |
| Amount allegedly retained | ₹45,17,132 | Difference between the entrusted and deposited amounts, alleged to have been kept by the consultant |
The reported retained figure is therefore an arithmetic difference: ₹77,22,580 minus ₹32,05,448 equals ₹45,17,132. The case summaries do not establish, at this stage, a final judicial finding that the entire difference was misappropriated.
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What were the alleged forged GST-R forms?
The prosecution allegation is that, after receiving the client’s GST funds, the consultant prepared or supplied forged GST-R forms and other fabricated payment documents. Those papers allegedly created the appearance that the remaining GST liability had been paid even though the corresponding amount was not reflected on the GST portal.
According to the reports, the discrepancy came to light when the client could not reach the consultant and independently checked the GST portal. That alleged mismatch between documents supplied by an intermediary and the portal record is central to the prosecution narrative.
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Which legal sections were invoked?
| Provision | Role reported in the case |
|---|---|
| Section 482, BNSS 2023 | Procedural provision under which the anticipatory-bail application was made |
| Section 316(2), BNS 2023 | Section cited in the FIR; the reports do not set out a final judicial determination of its application |
| Section 318(4), BNS 2023 | Section cited in the FIR; its inclusion likewise reflects the investigation-stage allegations |
The BNS sections identify the offences alleged in the FIR. Their invocation is not the same as a conviction, and the court’s order on pre-arrest protection does not resolve the trial issues.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Why was anticipatory bail refused?
Seriousness of the alleged conduct
The Bombay High Court’s reported reasoning places the seriousness of the alleged offence at the forefront. The allegation combines entrusted tax funds with purportedly false payment records, rather than involving only a disputed calculation or delayed filing.
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Trust relationship and financial handling
TaxGuru reports that the court considered the applicant’s position of trust. The prosecution case is that the client relied on the consultant to transmit money to the GST portal, making the consultant’s handling of the funds and records an important part of the investigation.
Need to examine the money trail and documents
The alleged gap between the amount received and the amount appearing on the portal, together with the alleged forged forms, gives investigators issues to verify through account records, portal data and the documents supplied to the client. The refusal of anticipatory bail leaves ordinary investigative powers available while the case proceeds.
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What the ruling does—and does not—establish
It is a bail-stage decision
Anticipatory bail addresses whether an accused should receive protection from arrest while an investigation is pending. Denial does not itself establish guilt, prove that every rupee in the allegation was misappropriated, or decide whether the alleged forms were forged.
Independent portal checks matter
The reported discovery underscores a practical safeguard for taxpayers who give money to an intermediary: verify the payment status directly on the GST portal and retain the portal acknowledgment or other official record, rather than relying solely on a form or receipt supplied by the intermediary.
Later developments are not covered by this ruling
The available reports do not establish any later arrest, charge-sheet, trial verdict, appeal outcome or change to the bail position. Any such development would need to be assessed separately from this 2026 anticipatory-bail decision.
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