2026 (4) TMI 856

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....ur (C.G.) for the offence punishable under Sections 132 (1) (c) and (f) of the Goods and Services Tax (GST) Act. 2. The case of the prosecution, in brief, is that the investigation originated from a firm named M/s Ramdoot Enterprises (Mirzapur, UP), which was found to be procuring goods from non-existent or suspended firms. Anil Singh, acting as the operator/director of M/s Sonam Sales and M/s Yuvraj Trading Company, is accused of facilitating "bogus billing". It is alleged that the present applicant is operating two firms namely M/s Yuvraj Trading and M/s Sonam Sales at Chhattisgarh and they have availed Input Tax Credit (ITC) through M/s Ramdoot Enterprises without the actual physical movement or delivery of goods to their destinations....

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....the applicant is in custody since 16/01/2026, the investigation is complete, complaint has already been filed, and no further custodial interrogation is required. Hence, the applicant deserves to be released on bail. 4. Learned counsel for the respondent opposes the bail application and submits that the applicant has been involved in a well-planned fraud of availing fake Input Tax Credit (ITC) through bogus invoices without actual supply of goods. It is submitted that investigation clearly shows that the applicant, being the proprietor and controller of the firms, knowingly availed huge ITC on the basis of fake invoices received through WhatsApp, without any supporting documents like e-way bills, transport receipts, or actual movement of....