#fake itc fraud

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Bail granted in fake ITC case as continued custody held unnecessary after 54 days and GST’s primary object found fiscal, not penal.

Case Summary Case Title: Pritam Sovasaria v. Union of India & OrsCourt: Gauhati High CourtPetition No.: Bail Appln./477/2025Judgment Date: 18.03.2025Relevant Sections: Section 132(1)(b), 132(1)(c), 132(1)(i) of CGST Act, 2017; Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023Category of Dispute: Bail in GST offence – fraudulent Input Tax Credit (ITC) Facts (Para 2–3) The petitioner, Pritam…

Bail granted in fake ITC case as continued custody held unnecessary after 54 days and GST’s primary object found fiscal, not penal.

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Bail denied as fraudulent availment of ITC exceeding ₹5 crore was treated as grave economic offence affecting national economy

Case Details Case Title: Basudev Mittal v. Union of IndiaCourt: High Court of Chhattisgarh, BilaspurPetition No.: MCRC No. 3919 of 2022Relevant Section: Section 132(1)(c) of the CGST Act, 2017; Section 439 of CrPCCategory of Dispute: Bail under GST prosecution (Input Tax Credit fraud)Date of Judgment: 15 July 2022Bench: Hon’ble Justice Rajani Dubey Facts (Paras 1–3) The applicant, proprietor of…

Bail denied as fraudulent availment of ITC exceeding ₹5 crore was treated as grave economic offence affecting national economy

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Bail granted as prolonged custody without trial under Section 132 of CGST Act held unjustified despite allegation of ₹258 crore ITC fraud

Case Reference Paritosh Kumar Singh @ Diwakar Choudhary & Ors. v. Senior Intelligence Officer, DGGIHigh Court of Chhattisgarh, BilaspurMCRC No. 8060 of 2022Judgment dated: 07.12.2022 (reserved on 18.11.2022)Relevant Section: Section 132(1)(b), (c) of the CGST Act, 2017; Section 439 CrPCCategory of Dispute: Bail in GST Offence (ITC fraud) Facts (Paras 2–3) The Directorate General of GST…

Bail granted as prolonged custody without trial under Section 132 of CGST Act held unjustified despite allegation of ₹258 crore ITC fraud

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Bail of accused cancelled as Court held that fraudulent ITC of ₹8.59 crores made offence cognizable and non-bailable despite deposit of part liability

Case Title, Court & Petition Union of India (through Pr. ADG, DGGI, Jaipur Zonal Unit) v. Lovkesh KumarHigh Court of Judicature for Rajasthan, Bench at JaipurS.B. Criminal Bail Cancellation Application No. 110/2024Order dated 10.02.2025 (Reserved on 29.01.2025)Relevant Provisions: Section 132(1)(c), 132(1)(f), 132(5), 122 CGST Act, 2017; Section 69 CGST Act; Section 483(3) BNSS 2023Category of…

Bail of accused cancelled as Court held that fraudulent ITC of ₹8.59 crores made offence cognizable and non-bailable despite deposit of part liability