2026 (9) TMI 397

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....shit Bhatt For the State : Mr. Amit Punia, PP For the Respondent: Mr. Kinshuk Jain, Senior Standing Counsel for DGGI Mr. Saurabh Jain ORDER: 1. Learned counsel for the petitioner submits that the petitioner has been falsely implicated in the alleged GST/ITC fraud. The petitioner resigned as Director of the concerned company on 12.07.2024, whereas the alleged bogus firms and transaction....

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....entirely on documentary and digital evidence, including invoices, e-way bills, banking records and GST portal data, all of which are already in the possession of the investigating agency. Hence, custodial interrogation is neither necessary nor warranted. 3. Learned counsel for the petitioner also submits that in view of the petitioner's resignation prior to the alleged transactions, no liabilit....

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....t cannot be mechanically exercised in the absence of an offence falling within Section 132 of the CGST Act. It is also submitted that the alleged wrongful ITC has neither been quantified nor adjudicated against the petitioner under Sections 73/74 of the CGST Act, and the show-cause notices issued by the department do not even array him as a noticee. 4. Learned counsel for the petitioner on beha....

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...., thus, had no relationship with the company after 17.07.2024. 6. Learned counsel for the petitioner further submits that the main accused-Deepak Singhal has already been enlarged on regular bail by the learned Trial Court. 7. Learned counsel for the complainant/respondent, when asked as to when the alleged offence was committed and whether it was during the period when the petitioner was a ....