2026 (2) TMI 593

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....ate; Mr. Parth Sharma, Advocate. VINOD S. BHARDWAJ, J. (ORAL) 1. Both these petitions have been filed for grant of regular bail to the petitioner(s) in offence(s) under Sections 132(1)(b), 132(1)(c) of the Central Goods and Services Act, 2017, arising out of the proceedings DGGI/INV/GST/2593/2025-Gr. E/O/o ADG-DGGI-ZU-LUDHIANA, CBIC No. CBIC-DIN-202511DNN5000000F0D2, registered by the DGGI, Ludhiana, pursuant to the memo of arrest dated 07.11.2025. A brief reference of the facts is however being made from CRM-M-400-2026 titled as 'Mohit Singla Vs. Directorate General of Goods and Services Tax Intelligence'. 2. As per the case of the prosecution, the petitioners have been key persons involved in wrongful availment of ineligible inpu....

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....ion of all the statutory documents supporting such payment. He contends that e-way bills were duly generated by the suppliers and impugned firms of the buyer received goods via hundreds of e-way bills. It is submitted that no mechanism is available to the buyer to verify the source of goods of the suppliers. If the supplier was getting the invoices from one source while supplying the goods taken from another source, it is the liability of the supplier to pay the tax. A bona fide purchaser cannot be made a scapegoat or penalized on account of any default on the part of the supplier having not verified the source of availing the goods. He further contends that there is no direct evidence with respect to the involvement of the petitioners and ....

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....Union of India' reported as 2023(2) SCC 621, wherein similar benefits had been extended to the petitioner(s) therein. Reference is also made to the judgment dated 02.02.2026 passed by this Court in CRM-M-53422-2025 titled as 'Jashanpal Singh Vs. Union of India' and another connected matter. 6. Learned counsel appearing on behalf of the respondents do not dispute that the arguments of the respondents were taken into consideration by this Court in the matter of Jashanpal Singh (supra) and concession of bail was granted to the accused therein. They, however, contend that some part of the investigation is pending and they would file supplementary statement before the authorities as and when the said investigation is concluded. The rest of th....