AI Drafter 
TaxTMI 
TaxTMI 
2026 (5) TMI 1503
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.... Nagarik Suraksha Sanhita, 2023 for preponing the date of hearing of the main case from 12.03.2026 to an early date. Learned counsel for the applicant-petitioner submits that he does not press the instant application as it has been rendered infructuous. As such, the application stands dismissed as having been rendered infructuous. CRM-M-73660-2025 1. Present petition has been filed for grant of regular bail in case No. IINT/COMP/3/2025-GROUP-E O/o ADG-DGGI-ZU-Chandigarh dated 11.09.2025 (Annexure P-1) under Section 132(1) (B) and 132(1) (C) read with Section 132(5) of the CGST Act, 2017 and Section 20 (XV) of the Integrated Goods and Service Tax Act, 2017. 2. Succinctly the facts of the case are that the petitioner has been p....
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....ieved by the same, the petitioner approached the Court of learned ASJ at Panchkula praying for grant of bail however, finding no merit, the same was dismissed after hearing both the sides by learned Additional Sessions Judge, Panchkula vide order dated 04.12.2025. Hence, the petitioner is before this Court by way of filing of present petition for grant of bail. 3. Learned 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 the petitioner was allegedly orchestrating and operating multiple fictitious firms which availed and passed on fraudulent ITC to the tune of Rs 88.28 Crores. It is alleged that he facilitated issuance ....
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....submitted that during searches and investigation, no incriminating documents or articles were recovered from the petitioner's possession, and moreover, no cash, property or illicit asset was seized from him that could indicate he amassed proceeds of the alleged fraud. All relevant GST records and invoices are already in the department's custody. It is submitted that the prosecution relies primarily on documentary evidence such as GST returns, invoices, and on certain statements recorded during inquiry and thus, the case planted against the petitioner is totally based upon the documentary and electronic evidence, therefore, the petitioner in the overall facts and circumstances of the case, deserves to be granted bail. That the petitioner has....
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....ered on GSTN for all such firms, used for OTP-based authentication for filing GSTR-1 and GSTR-3B returns, generating e-way bills, and modifying registrations. Device logs allegedly show several GST-linked email IDs accessible from the accused's two mobile phones. Searches at the accused 's residence yielded laptops, mobile phones, hard disks, pen drives, cheque books, invoices, GST registration material and voluminous digital records. Forensic analysis is stated to have revealed hundreds of invoices, thousands of OTP-based email communications, and GST registration forms of non-existent firms. It is submitted that out of Rs.62,77,000/- has been credited to the personal bank account of the petitioner (A/c No. 7022409177 of Indian Ban....
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....023) 13 Centax 239 (ker.)','Nimmagadda Prasad Vs. Central Bureau of Investigation, 2013 (3) SCC' etc. and Arvind Kejriwal Vs. Enforcement Directorate (2024) 4 SCC 1. He thus, submits that no case for grant of bail to the petitioner, is made out and the present petition devoid of any merit, is liable to be dismissed. 5. This 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 ITC amounting to Rs. 88.28 crores through atleast 11 ficitious/bogus firm....