2026-VIL-398-CHG
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SGST High Court Cases

GST - Anticipatory Bail - Applicants are alleged to be part of a large-scale GST fraud involving fraudulent availment and passing of ITC without actual supply of goods, causing a loss to Government exchequer - Whether the non-compoundable nature of the offence under Section 132(1)(b) of the CGST Act, 2017 precludes the grant of anticipatory bail – HELD - The allegations against the applicants prima facie indicate that they were the key conspirators in the organized GST fraud. The role of the first applicant in operating the firm and managing the transactions, and the second applicant's role as an intermediary in circulating the fake invoices, is established by the statements under Section 70, bank records, GST portal data, and electronic communications. The magnitude of the alleged fraud, to the tune of around Rs. 27 crores, and the organized nature of the crime, warrant a strict approach in matters of bail - The contention that the evidence is documentary in nature and does not require custodial interrogation cannot be accepted, as the investigation is still ongoing and involves multiple transactions and entities. The offence under Section 132(1)(b) of the CGST Act has been made non-compoundable, indicating the legislative intent to treat such offences with seriousness. This factor, coupled with the gravity of the economic offence and its impact on the financial system, precludes the grant of anticipatory bail to the applicants at this stage - The anticipatory bail applications are rejected
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