2025 (7) TMI 1249

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....(1)(b) & 132(1)(c) and punishable under Section 132(1)(i) of Central Goods and Services Tax Act. Further prayer has been made for grant of ad interim bail to the petitioner. 2. Succinctly the facts of the case are that the petitioner has been prosecuted by the respondent in a complaint case for the offence under Section 132(1)(b) & 132(1)(c). It was alleged in the complaint that the petitioner is the proprietor of M/s Sarthak Enterprises, partner and authorized signatory of M/s Disha Enterprises and controller/operator of all business and financial activities of M/s Kashbhi Accessories point. The petitioner through these 03 firms had fraudulently availed fake Input Tax Credit (ITC) amounting to Rs. 8.36 crores approx. through fake GST invo....

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....d after hearing both the sides by learned Additional Sessions Judge, Ludhiana vide order dated 06.05.2025. Hence, the petitioner is before this Court by way of filing of present petition for grant of bail. 3. Learned Senior counsel for the petitioner has vehemently contended that the petitioner has been falsely and frivolously implicated by the respondent in the present case. He submits that petitioner has been prosecuted for the offence under Sections 132(1)(b) & 132(1)(c) of Central Goods and Services Tax Act. He submits that in a due deliberated manner, the petitioner was called by the respondent in their office on 21.02.2025 and thereafter, he was clandestinely arrested. He was shown to be arrested on 22.02.2025. It is submitted by lea....

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....4' titled as 'Vishal Chauhan Vs. Haryana State GST (Intelligence Unit) through Excise Taxation Officer-cum-Proper Officer, Rohtak', 'CRM-M-24201-2025' titled as 'Arvind Kumar Vs. Directorate General of GST Intelligence, Amritsar' and 'Writ Petition (Criminal) No. 336 of 2018' titled as 'Radhika Agarwal Vs. Union of India and others'. 4. Per contra, learned State counsel has opposed the submissions made by the counsel for the petitioner and submits that the petitioner has committed a serious offence. He submits that the petitioner has claimed ITC on the basis of invoices raised by 38 fake entities which have been cancelled suo-moto. It is submitted that the Officers of DGGI, Ludhiana Zonal Unit by making use of data analytics tools like BI....

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.... to the tune of Rs.8.36 crores. He submits that in the facts and circumstances, wife of the petitioner-Disha Jain has not joined the investigation so far. He thus, submits that no case for grant of bail to the petitioner, is made out. 5. The Court has heard counsel for the parties and perused the record. It is deciphered that the petitioner has been prosecuted for the offence under Section 132(1)(b) & 132(1)(c) of Central Goods and Services Tax Act. The allegation against the petitioner is that he has illegally evaded paying of tax. As per the reply filed, the petitioner has availed an amount of Rs. 2,75,23,442/- as per GST Returns pertaining to Firm-M/s Sarthak Enterprises. So far, M/s Disha Enterprises is concerned, he along with his wif....