High Court of Patna24 August 2026

Jaswant Singh @ Rolly Babu v. Union of India

For assessee

CRIMINAL MISCELLANEOUS NO. 55304 OF 2026

The ruling in brief

Where petitioner was arrested for allegedly issuing invoices without supply, availing fraudulent ITC, falsifying accounts, and controlling operations of multiple shell entities causing revenue loss, considering fact that reason to believe was not mentioned in authorization of arrest and arrest memo, petitioner was directed to be released on regular bail on furnishing bond and sureties

Provisions considered

CGST S.69

Section 69 of Central Goods and Services Tax Act, 2017/ Bihar Goods and Services Tax Act, 2017

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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Jaswant Singh @ Rolly Babu v. Union of India

The ruling in brief

Provisions considered

Jaswant Singh @ Rolly Babu v. Union of India

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

Karan Kochhar v. Inspector (Anti-Evasion) of CGST Commissionerate

Read the full analysis