2025 (12) TMI 753

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....ati Case No. 93/GST/2025-26 under Section 132 read with Section 69 of CGST Act. The accused petitioner, Bahadur Islam, was arrested on 14.11.2025. 3. The prosecution case is that one Satish Prajapat, Inspector Central, GST, Guwahati, lodged a complaint dated 14.11.2025 before the learned CJM, Kamrup (M), Guwahati, stating inter-alia that in a major detection of GST fraud involving Sameer Malik, Bahadur Islam and others, the present petitioner is indulging in obtaining GST registration of non-existing firms and acting as key persons for issuance of fake invoices to pass on fake Input Tax Credit (ITC) without any corresponding supply of goods and services and that the same was being done for monetary remuneration through non-existent GST r....

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.... liable for any fraudulent activities, if any committed by his customers, as he is just rendering customer service by way of helping to make the business entries. 8. The case diary, as called for, has been received. 9. Mr. S.C. Keyal, learned Standing Counsel strongly opposes the grant of bail and submits that investigation has revealed the involvement of a large racket by way of a gang involved in these fraudulent and criminal activities of making GST entries without corresponding supply of goods and fraudulently securing input tax credits. It is contended that such fraudulent activities are on an organized scale with offenders spread across a wider geographical space in the country and causing illegal gain for themselves and serious....

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....ation has been given as required under Section 69 of the Act. I have carefully perused the materials collected by the investigation, including the statements of the present petitioner and other accused and witnesses. 14. From the investigation materials prima facie, it appears that the petitioner was not an innocent proprietor of a Customer Service Point mainly helping the customers representing various business entities to make entries and register their firms and make other such related business transactions. The investigation materials, if accepted at their face value, will indicate that the present petitioner though running a business in the nature of a Customer Service Point - was aware of the fraudulent activities and he was a part....