2026 (6) TMI 1207

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....Mr. B. Gogoi, the learned Addl. Advocate General, Assam. 2. This is an application under Section 483 of the BNSS, 2023 whereby the petitioner Mukesh Jalan has prayed for releasing him on bail after his arrest in Case No.CT/ENF/ARST/2026/08 under Section 132(5) of the Assam Goods and Services Tax Act, 2017. 3. The petitioner Mukesh Jalan is the Director of M/s. Sadguru Engineering and Allied Services Pvt. Ltd. The allegation brought against him is that he had made fake and ineligible input tax credit. 4. M/s. Sadguru Engineering and Allied Services Pvt. Ltd. was entrusted with the work of finishing the 4 laneing of Jorhat to Jhanji National Highway. The work was given by National Highways and Infrastructure Development Corporation L....

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....d notes were generated and reported by the supplier through its own GST registration and statutory returns filing mechanism without any authorization, approval from M/s. Sadguru Engineering and Allied Services Pvt. Ltd. 10. M/s. Sadguru Engineering and Allied Services Pvt. Ltd. claimed that it had no role whatsoever in the generation of the aforesaid credit notes or in the subsequent amendment of the invoices and returns filed by M/s. Shiva Harlalka. 11. Out of the said 9 credit notes, M/s. Sadguru Engineering and Allied Services Pvt. Ltd. accepted only 1 credit note considering the fact that the payment of the said invoice was not made and rejected the other 8 credit notes. 12. In the month of September, 2025, M/s. Shiva Harlalka ....

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.... Services Pvt. Ltd. filed a complaint before the authorities against M/s. Shiva Harlalka. 16. Thereafter, inspection and search operation was conducted within the premises of M/s. Shiva Harlalka. 17. On 20.05.2026, the present petitioner received the notice under Section 35(3) of the BNSS, 2023 which required him to appear on 21.05.2026 at the premises of M/s. Shiva Harlalka. At that time, he was out of Guwahati and therefore, he could not appear and on subsequent occasion i.e. on 28.05.2026, the petitioner was arrested under Section 69 of Assam GST Act, 2017. 18. The respondent tax authorities claimed that the petitioner Mukesh Jalan is involved in wrongful receipt and utilization of input tax credit on the strength of fabricated ....