High Court of Chhattisgarh15 June 2026

Aman Singh v. Director General Goods and Service Tax Intelligence

For assessee

MCRC NO. 3019 OF 2026

The ruling in brief

Where based on certain statements, financial transactions and operational links, applicant was alleged to have orchestrated creation and operation of firm for fraudulent input tax credit using bogus suppliers and invoices, since there was no unimpeachable document establishing him as proprietor while significant investigation had already been completed, regular bail was to be granted as extended custody and custodial interrogation were not required

Provisions considered

Section 69, read with Section 132, of Central Goods and Services Tax Act, 2017/Chhattisgarh Goods and Services Tax Act, 2017 - Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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CGST S.69

Aman Singh v. Director General Goods and Service Tax Intelligence

The ruling in brief

Provisions considered

Aman Singh v. Director General Goods and Service Tax Intelligence

The ruling in brief

Provisions considered

Read the full analysis

Sanjeet Kumar Pandey @ Sanjeet Pandey v. Union of India

Navinder Singh Sahdev v. Directorate General of Gst Intelligence, Chandigarh

Jaswant Singh @ Rolly Babu v. Union of India

Read the full analysis