TaxTMI 
TaxTMI 
2026 (8) TMI 143
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....ecided vide this common order, common question of law and facts being involved. 2. Both petitions under Section 528 Bharatiya Nagarik Suraksha Sanhita, 2023 seek regular bail in case arising out of complaint No. DGGI/INV/GST/2889/2025-Gr D. dated 03.02.2026, under Section 132(1) (b) and Section 132(1)(c) of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017. Reference to the facts is being made from CRM-M-12200-2026 titled Ankit Goyal Vs. Directorate General of Good and Services Tax Intelligence, Zonal Unit, Ludhiana. 3. It has been alleged that petitioner-Ankit Goyal in connivance with petitioner-Sanjeev Kumar @ Sanjeev Goyal created 26 fake firms using IDs of others o....
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....ake firms and availing fake input tax credits (ITC) were based on documentary evidence and their further detention in custody was not required. There were substantial triable issues relating to proof of actual non-supply, admissibility and reliability of statement/electronic material, attribution of mens rea, which were to be tested in the trial. Learned counsel urged that petitioners were implicated on the basis of untested departmental narrative. Conclusions regarding non-existent suppliers were erroneously drawn and all issues relating to movements of goods, documentation and statutory ingredients of penal provisions would require adjudication. There was no seizure from the petitioners, nor any independent recovery. The complaint was acc....
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....titioners were willing to abide by whatever conditions may be imposed by the Court. He, thus, prayed that petitioners be enlarged on regular bail. Learned counsel for the petitioner relied upon Vineet Jain Vs. Union of India 2025(99 )GSTL 129, Ratnambar Kaushik Vs. Union of India 2022 INSC 1254, Ashutosh Garg Vs. Union of India 2024(105) GST 572, Vipin Garg Alias Bindu Vs. State of Haryana 2023(69) GSTL 3 to support his contentions. 5. Learned counsel for respondent-department has vehemently opposed the prayer for grant of regular bail arguing that petitioners were master minds, involved in wrongful availing and utilization of input tax credits (ITC) through fake invoices, without any actual receipt of goods or services in the three firm....
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.... fact that investigation was complete and charge sheet was filed; that offence under Section 132(1) of the Central Goods and Services Tax Act, 2017 was punishable with imprisonment upto 05 years and fine; that accused had already undergone incarceration of 04 months; that completion of trial was likely to take time, directed release of the petitioner on bail. 9. Co-ordinate Benches of this Court also, in similar circumstances in Jashanpal Singh Vs. Union of India 2026 PHHC 014806, Mohit Singla Vs. Directorate General of Goods and Services Tax Intelligence 2026 PHHC 018368, Manish Kumar and Others Vs. Directorate General of Goods and Services Tax Intelligence and others 2025 NCPHHC 97148, Pawan Kumar and Others Vs. State of Punjab and Oth....
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....ent of 05 years. Petitioner-Ankit Goyal is custody w.e.f. 07.12.2025 i.e. for the last 07 months and 19 days and petitioner-Sanjeev Kumar @ Sanjeev Goyal is in custody w.e.f. 26.12.2025 i.e. for the last 07 months and 02 days. Considering the nature of evidence sought to be led during trial and the status of the witnesses to be examined, chances of tampering with the evidence or influencing the witnesses are negligible. Allegations levelled against the petitioners are to be tested at the time of trial. Both petitioners have no criminal antecedents and have roots in the society. Further incarceration of the petitioners, who are willing to abide by the conditions imposed by the Court is not warranted. As such, both petitions are allowed. W....