TaxTMI 
TaxTMI 
2026 (9) TMI 730
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....jinder Singh Thind, Advocate. For the Respondent: Mr. Naman Jain, Sr. Standing Counsel and Mr. Udit Jain, Advocate. SHALINI SINGH NAGPAL, J. 1. Both petitions under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 seek regular bail in case FIR No. Int/Intl/414/2026-Group D, o/o ADG, DGGI-ZU Chandigarh dated 01.05.2026 under Sections 132(1)(A) read with Section 132(5) of the CGST Act, 2017 and Section 20(XV) of the Integrated Goods and Services Tax Act, 2017, punishable under Section 132(1)(I) of the Act. Both are first petitions for regular bails. 2. The case, as set up by the Directorate General of GST Intelligence, Chandigarh is that both petitioners were involved in large scale organized and multi-layered scheme involv....
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.... non-existent or non-functional at their registered principal places of business. The directors were dummy directors and the actual management, banking operations and compliances were handled entirely by both petitioners. Evasion of GST was approximately Rs. 156 crores. 3. Learned counsel for the petitioners submit that entire case of the department was based on documents which were already seized by the investigating agency. The whatsapp chats and disclosure statements of co-accused had weak evidentiary character and could not be relied upon. Evidence sought to be led against the petitioners included digital records and there was no chance of the petitioners to tamper with the same. Relying upon Sanjay Chandra Vs. CBI, (2012) 1 SCC 40 i....
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....ral of Goods and Services Tax Intelligence (HQS) Vs. Gameskraft Technologies Pvt. Ltd. SCC (2026) 42 Centax 495(SC), Naresh J. Sukhawani Vs. Union of India SCC 1996 (83) ELT258SC), Surjeet Singh Chhabra Vs. Union of India SCC, 1997(1) SCC 508, P.V. Ramana Reddy Vs. Union of India 2019(26) GSTL 185, P.V. Ramana Reddy Vs. Union of India SCC 2019 (26) GSTLJ I75 (SC), Subair T.B. Vs. State of Kerala (2025) 26 Centax 158 (Ker), Rajesh Gandhi Vs. Union of India (2024) 23 Centax 319, State of Gujarat Vs. Choondamani Parmeshwaran Iyer (2023) 8 Centax 224 (SC), Sandeep Goyal Vs. Union of India SB Criminal Misc. III Bail Application No. 1521 of 2020, Sandeep Goyal Vs. Union of India 2020(36) GSTL 497 (SC), Basudev Mittal Vs. Union of India (2023) 2 C....
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.... 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 NC PHHC 97148, Pawan Kumar and Others Vs. State of Punjab and Others 2025 NC PHC 73945, Manoj Gupta Vs. Union of India and Others 2025 NC PHHC 84887, Sarthak Jain Vs. Senior Intelligence Officer 2025 NC PHHC 85931, Parteek Das Gupta Vs. State of Haryana and Another 2024 NC PHHC 46670, Amit Bansal Vs. State of Haryana 2024 NC PHHC 19173, CRM-M-64134-2023 titled Tejpal Singh Vs. Director General of Goods and Services Tax Intelligence and Ano....
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....g adequate bail and surety bonds to the satisfaction of trial Court/Duty Magistrate and further subject to following conditions: 1. The petitioners will not tamper with the evidence during the trial. 2. The petitioners shall surrender their passport and will not leave the country without the permission of the Trial Court. 3. The petitioners will not change their residence without prior intimation to the Department and the trial Court. 4. The petitioners will not influence the prosecution witnesses. 5. The petitioners will furnish an undertaking by way of their affidavit(s) before the trial Court that they will appear on each and every date fixed, unless their presence is exempted by a specific or....