2026-VIL-55-P&H
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SGST High Court Cases

GST - Anticipatory bail, Offence under Sections 132(1)(b), 132(1)(c), 132(5) of CGST Act, 2017 - ITC fraud, non-existent entities, fake invoices – Petition seeking anticipatory bail in a case filed by the DGGI under Sections 132(1)(b), 132(1)(c) read with Section 132(5) of the CGST Act, 2017 - The investigation revealed that four GST registered companies, in which the petitioner was a partner/director, had availed, utilized and passed on ineligible Input Tax Credit in excess of the credit actually reflected in their GSTR-2B returns and issued invoices without any underlying supply of goods or services, thereby illegally availing ITC - Whether the petitioner is entitled to anticipatory bail – HELD - There are specific and serious allegations against the petitioner who had allegedly managed two firms and floated fictitious firms, thereby passing off fake ITC to the tune of Rs.8.24 crores by showing fictitious inward supplies and issuing fake invoices. The inquiry is at its nascent stage and the petitioner had not cooperated with the investigation so far. A proper and thorough inquiry is required to be conducted, and there is a possibility of the petitioner misusing the concession of pre-arrest bail, enabling him to avoid custodial interrogation, tamper with evidence, or manipulate records by taking undue advantage of legal and procedural loopholes. The petitioner may also influence the persons who were aware of the transactions and delay the investigation by avoiding personal appearance. Considering the facts and circumstances, the petition for anticipatory bail is rejected
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