2026 (8) TMI 1793

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....s Tax Intelligence, (DGGI) Raipur Zonal Unit (C.G.), for the offence punishable under Sections 132(1)(b), 132(1)(C) & 132(1)(f), punishable under Section 132(1)(i) of the Central Goods and Services Tax (CGST) Act, 2017. 2. The case of the prosecution is that on the basis of intelligence developed through data analysis, the Non-Applicant formed a view that M/s. Shristi Construction, a proprietorship concern registered in the name of Shri Premdas Panika, was engaged in wrongful availment and passing of Input Tax Credit (ITC) without actual receipt or supply of goods. It is alleged that the said firm issued invoices without corresponding inward movement of goods, as reflected from the E-Way Bill portal, and passed on such ITC to various dow....

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....ly cooperated with the investigation, and the alleged non-cooperation cannot by itself justify custodial interrogation. The applicant was selectively arrested despite the proprietor allegedly controlling the affairs of the firm not having been arrested, and such selective exercise of the power of arrest is arbitrary. The applicant has also relied upon the absence of any direct electronic evidence linking him with the alleged fake invoices and submits that the alleged WhatsApp chats were not retrieved from his seized device and the bank transactions do not establish any wrongful gain or criminal intent. 4. Learned counsel further submits that the investigation has substantially been completed, the supplementary complaint against the appli....

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....rted by material particulars. The detailed appreciation of the evidence is a matter for trial and a mini-trial is not permissible at the stage of bail. Considering the completion of investigation, filing of the supplementary complaint, prolonged custody, absence of any requirement for further custodial interrogation, and satisfaction of the triple test for grant of bail, the applicant may kindly be enlarged on regular bail subject to such terms and conditions as this Hon'ble Court may deem fit and proper. 6. Per contra, learned counsel appearing for the respondent opposes the bail application and submits that the fraudulent availment of ITC amounting to Rs. 17,18,23,354/- and the passing on of fake ITC amounting to Rs. 10,62,66,870/-....