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Bail cancellation set aside as the Court held that occasional non-appearance was insufficient to justify revocation, particularly when custodial interrogation was not required and the accused acted under directions of the main conspirator.

Case Summary | Directorate General of GST Intelligence v. Manish Goyal Delhi High Court | CRL.M.C. 881/2023 & CRL.M.C. 6801/2023 | Judgment dated 19 January 2024 | Sections 132, 70, 136 CGST Act | Category: Bail under GST (Offences & Prosecution) Facts (Paras 1–7, 9–14) The Directorate General of GST Intelligence (DGGI) challenged the order of the Additional Sessions Judge (ASJ) granting regular…

#Delhi High Court #DGGI Investigation #Fraudulent ITC #GST Bail #GST Prosecution #Section 132 CGST #smoking mixture case.

Revocation of GST registration refused as physical enquiry established non-existence of business and fraudulent ITC transactions, justifying retrospective cancellation

Case Summary: Shankar Ekka v. Assistant Commissioner of State Tax, Cooch Behar Charge & Ors. WPA 1507/2023 | Calcutta High Court (Jalpaiguri Bench) | Judgment dated 18.11.2023Category: Registration Cancellation / Revocation (CGST s. 29, s. 30; WBGST Rule 22; Rule 25) Facts (Paras 1–4) The petitioner challenged the appellate order dated 12 May 2023 affirming two earlier orders dated 30 June 2022…

#Calcutta High Court #Fraudulent ITC #GST Registration Cancellation #Retrospective Cancellation #revocation under Section 30 #Rule 25 physical verification.#Section 29(2)(e)

Provisional attachment upheld as court found fraudulent ITC and bogus billing; renewal after one year treated as fresh attachment under Section 83 to safeguard revenue

Case: Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2), Enforcement, Division 5 Court: High Court of Gujarat, AhmedabadPetition No.: R/Special Civil Application No. 16339 of 2024Date of Judgment: 29 January 2025Category: Provisional Attachment – Input Tax Credit / Fraudulent InvoicesRelevant Sections: Section 83(1) & 83(2), Section 67, Section 70, Section 74 of CGST/GGST…

#Fraudulent ITC #GST #Gujarat High Court #Provisional Attachment #Radha Krishan Industries #RHC Global Exports #Section 83

Waiver of pre-deposit denied as allegations of fraudulent ITC and goods-less invoices warranted strict compliance under Section 107(6) of CGST Act

Case: Rohan Aggarwal v. Commissioner of CGST, Delhi North & Ors. Court: Delhi High CourtPetition No.: W.P.(C) 8045/2025 & CM APPL. 35256/2025Date of Judgment: 30.05.2025Category of Dispute: Input Tax Credit – Fraudulent availment and goods-less invoicesRelevant Section: Section 107(6), CGST Act, 2017 Facts (Paras 3–4) The petitioner, Rohan Aggarwal, filed the writ petition under Article 226 of…

#Delhi High Court #Fraudulent ITC #Goods-less invoices #GST Litigation #pre-deposit requirement #Section 107(6) CGST Act

Petition to recall GST bail dismissed as filing of chargesheet was held a substantial change of circumstance justifying grant of bail

ChatGPT said: Case Summary Case Title: Directorate General of GST Intelligence v. Rakesh Kumar GoyalCourt: High Court of DelhiPetition No.: CRL.M.C. 631/2021Date of Judgment: 27 June 2025 (Reserved on 04 March 2025)Relevant Sections: Section 132(1)(c) of the CGST Act, 2017; Section 482 & 439 of CrPC, 1973Category: Bail in GST Fraud/ITC Availment Case Facts (Paras 1–6, 9–20) The Directorate…

#Bail Cancellation #Bail under GST #Delhi High Court #Economic Offences #Fraudulent ITC #GST Case Law #GST fraud #Section 132 CGST Act

Petition for cancellation of bail in fraudulent ITC case dismissed as court held no cogent circumstances existed to revoke liberty once granted

Case Reference Directorate General of GST Intelligence v. Sudhir GulatiHigh Court of Delhi | CRL.M.C. 2666/2021 | Judgment dated 27 June 2025Relevant Section: Section 132(1)(b) & (c), CGST Act, 2017; Section 482 Cr.P.C.Category: Bail in GST Offence (Fraudulent ITC Availment) Facts (Paras 2–6, 25) The Directorate General of GST Intelligence (DGGI) alleged that M/s Anmol Tradex Pvt. Ltd.,…

#Bail Cancellation #Delhi High Court judgment #Fraudulent ITC #GST Bail #GST fraud cases #Section 132 CGST Act

Writ petition dismissed as GST consultant found complicit in fraudulent ITC scam; court holds writ jurisdiction cannot decide factual complexity and directs petitioner to avail appellate remedy under Section 107

Case Details Case Title: Bhupender Kumar v. Additional Commissioner Adjudication, CGST Delhi North & Ors. Court: High Court of Delhi Petition Number: W.P.(C) 9141/2025 & CM APPL. 38815/2025 Date of Judgement: 07 July 2025 Category of Dispute: Fraudulent ITC – Penalty under Section 122 Relevant Sections: Sections 7, 16, 31, 37, 39, 70, 75(7), 107, 122(1A), 122(3)(a)(d)(e), 123, 125, 137, 155…

#CGST Act #Delhi High Court judgement #Fraudulent ITC #GST consultant liability #GST fraud #GST Penalty #ITC Scam #Section 122 CGST

Delhi High Court directs taxpayer to pursue statutory appeal against ITC demand; writ jurisdiction declined as fraudulent ITC cases require factual scrutiny and appellate remedy

Case Summary Case Title: High Precision Corps vs. Commissioner of State Goods and Service Tax, Delhi and Anr.Court: High Court of DelhiPetition Number: W.P.(C) 9266/2025 & CM APPL. 39260/2025Date of Judgment: 08 July 2025Coram: Justice Prathiba M. Singh, Justice Rajneesh Kumar GuptaCategory of Dispute: Input Tax Credit (ITC) – fraudulent availment, cancelled dealersRelevant Sections: Section…

#Delhi High Court #Fraudulent ITC #GST Appeal #GST Litigation #Input Tax Credit #Section 16 CGST #Section 41 CGST #Writ Jurisdiction

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