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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.

GST accused granted bail as prolonged custody, documentary evidence basis, and partial deposit of alleged evasion justified conditional release

Case Summary Case Title: Hitesh Madan S/o Bhagwandas Motilal Madan v. State of Gujarat & Ors.Court: High Court of Gujarat at AhmedabadPetition No.: R/Criminal Misc. Application No. 12885 of 2025 (Successive Regular Bail – After Chargesheet)Date of Judgment: 07.07.2025Category of Dispute: Bail in GST offence (Input Tax Credit fraud / evasion)Relevant Sections: Sections 132(1)(a), (f), (h), (k),…

#CGST Act Section 132 #Documentary Evidence #Economic Offences #GST Bail #GST Evasion #Gujarat High Court #partial deposit bail

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…

#CGST Act Section 132 #Fake ITC Fraud #Gauhati High Court #GST Bail #GST Litigation #GST offences #revenue recovery

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

Bail cancellation plea dismissed as accused had deposited more than 10% of disputed liability and no complaint was filed despite prolonged investigation

Case details Case Title: Directorate General of GST Intelligence v. Sanjay Jaglan Court: High Court of Delhi at New Delhi Petition Number: CRL.M.C. 834/2020 & CRL.M.A. 3412/2020 Date of Judgment: 30 May 2025 Relevant Section: Section 132, CGST Act, 2017; Section 482 CrPC Category of Dispute: Bail in GST fraud case (Input Tax Credit fraud) Facts (Paras 1–3) The Directorate General of GST…

#Delhi High Court #Fake Invoices #GST Bail #GST Investigation #ITC 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

Regular bail granted in GST fake invoice case as Court held arrest without recording specific tax evasion amount was arbitrary and guidelines on arrest were not followed

ChatGPT said: Case Summary Court: High Court of Judicature at PatnaPetition No.: Criminal Miscellaneous No. 88214 of 2024Arising Out of: P.S. Case No. 35/2024, Economic Offences, BiharDate of Judgment: 22 March 2025Relevant Section: Section 132(1)(a–d), Section 132(5), Section 69 of CGST Act, 2017Category: Bail under GST offence (fake invoices, ITC fraud) Facts (Paras 2–3) The prosecution…

#Fake Invoice Case #GST arrest guidelines #GST Bail #GST fraud #Patna High Court #Section 132 CGST

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…

#Chhattisgarh High Court #Economic Offences #Fake ITC Fraud #GST Arrest #GST Bail #Section 132 CGST

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