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Anticipatory bail set aside as massive GST refund fraud involving paper exports and fake ITC chain was held to warrant custodial investigation

Case Reference Directorate General of GST Intelligence v. Chaman Goel & Chirag GoelDelhi High CourtCRL.M.C. 2791/2023, CRL.M.C. 2792/2023 & CRL.M.C. 6431/2023Relevant Provisions: Sections 69, 70, 132(1)(b), 132(1)(c), 132(5) of the CGST Act, 2017; Section 438 CrPCCategory of Dispute: Fraudulent Input Tax Credit / GST Refund Fraud / Anticipatory BailDate of Judgment: 19 January 2024 Facts The…

#Anticipatory Bail #Delhi High Court GST Case #DGGI Investigation #Economic Offence under GST #Fake ITC #GST litigation updates #GST Refund Fraud #Paper exports #Section 132 CGST Act

Regular bail granted as the Court held that the alleged GST-linked fraudulent ITC transactions were not contemporaneously attributable to the applicant, since both the mobile number and email identifiers relied upon by the prosecution were linked to him only after the period of the alleged fraud

Pulkit v. State (NCT of Delhi), Delhi High Court, Bail Appln. 21/2022, decided on 12.04.2022 Court: High Court of DelhiPetition No.: Bail Appln. 21/2022Category of Dispute: Fraudulent Input Tax Credit (GST), Economic Offences (Criminal)Relevant Provisions: Sections 420, 468, 471 IPC; GST context—fraudulent ITC (period 27.08.2017 to 22.11.2017)Date of Judgment: 12.04.2022Source: Delhi High Court…

#Bogus Billing #Delhi High Court bail #Economic Offences #Fake ITC #fraudulent invoices #GST fraud #GST Prosecution #ITC Scam

Bail granted in GST fake ITC fraud case as investigation completed and trial unlikely to conclude soon

Case Summary Case Title: Pragnesh Manharbhai Kantariya v. State of GujaratCourt: High Court of Gujarat at AhmedabadPetition No.: R/Criminal Misc. Application (For Successive Regular Bail – After Chargesheet) No. 4489 of 2025Relevant Section: Section 483, Bhartiya Nagrik Suraksha Sanhita, 2023 (successor to CrPC)Category of Dispute: Input Tax Credit (ITC) Fraud – Bail ApplicationDate of Judgement:…

#bail order #Fake ITC #GST fraud #GST Litigation #Gujarat High Court #Sanjay Chandra case #Section 132 CGST Act

Petition challenging GST penalty dismissed as court held petitioners part of fake ITC syndicate and not mere outsiders

Case Details Case Title: Shri Shankar Mundra & Anr. v. Union of India & Anr. Court: High Court of Gujarat at Ahmedabad Petition Number: R/Special Civil Application No. 2857 of 2025 Judgment Date: 06 March 2025 Category: Input Tax Credit – Fake Invoices / Penalty Relevant Sections: Sections 74, 122, 127 of the CGST Act, 2017 & Gujarat GST Act, 2017 Facts (Paras 2–9) The petitioners…

#Fake ITC #GST Litigation #Gujarat High Court #Input Tax Credit Fraud #Penalty #Section 122 #Section 74 #Writ Dismissed

Interim bail granted as GST arrest held procedurally infirm for lack of compliance with CrPC safeguards and non-communication of “reasons to believe”

Case Summary Case Title: Varun Goyal v. State of Assam & Ors.Court: Gauhati High CourtCase No.: Crl.Pet./699/2025Judgment Date: 25.06.2025Relevant Sections: Section 132(1)(b), 132(1)(c), 132(4), and 69 of the Assam GST Act, 2017; Section 35(3) BNSS, 2023 (corresponding to Section 41A CrPC).Category: Bail – Input Tax Credit Fraud Facts (Paras 2–10) The petitioner, Varun Goyal, proprietor of M/s…

#CrPC Section 41A #Fake ITC #Gauhati High Court #GST Bail #Procedural Safeguards #reasons to believe #Section 132 GST Act

Patna High Court upheld temporary ITC blocking under Rule 86A, holding that reasons to believe were established through investigation, but directed taxpayer to seek remedy under CBIC guidelines for review.

Case Details Case Title: M/s Graphic Trades Pvt. Ltd. v. State of Bihar & Ors. Court: Patna High Court Petition No.: Civil Writ Jurisdiction Case No. 4506 of 2025 Date of Judgment: 23 April 2025 Coram: Hon’ble Mr. Justice Rajeev Ranjan Prasad & Hon’ble Mr. Justice Ashok Kumar Pandey Category of Dispute: Input Tax Credit (ITC) – Blocking of ITC under Rule 86A Relevant Sections /…

#Fake ITC #GST #GST Litigation #input tax credit disputes #ITC Blocking #Patna High Court #Rule 86A

Default bail denied as filing of complaint by GST authority within 60 days was held sufficient compliance with Section 167(2) CrPC

Case Reference Paritosh Kumar Singh alias Diwakar Choudhary & Ors. v. State of Chhattisgarh & Ors.High Court of Chhattisgarh, BilaspurWrit Appeal No. 348 of 2021Judgment reserved on: 21.03.2022 | Delivered on: 22.04.2022Category: Bail under Section 167(2) CrPC in GST fraud caseRelevant Provisions: Section 132(1)(b) & (c), 134 of CGST Act, 2017; Section 167(2), 173, 190 CrPC Facts (Paras 2–6) The…

#CGST Act #Chhattisgarh High Court #Deepak Mahajan case #Default Bail #Fake ITC #GST fraud #Section 167(2) CrPC

GST registration cancellation quashed as appellate authority travelled beyond show cause notice by relying on ‘red alert’ without opportunity of hearing

Case Reference Jagdamba Marble v. Joint Commissioner (Appeals), State GST & Ors.High Court of Chhattisgarh, BilaspurWPT No. 20 of 2024Judgment dated: 04.10.2024Category of dispute: GST Registration Cancellation / RevocationRelevant Provisions: Section 29, Section 28, Section 35, Section 107 of the CGST Act, 2017; Rule 21 & Rule 25 of the CGST Rules, 2017 Facts (Paras 2–5, 9–10) The petitioners,…

#cancellation and revocation #CGST Act Section 29 #Chhattisgarh High Court #Fake ITC #GST Registration #Natural Justice in GST #Red Alert notice

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