High Court of Punjab & Haryana24 August 2026

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

For assessee

CRM-M NO. 37441 OF 2026 (O & M)

The ruling in brief

Where petitioner was accused of availing wrongful ITC using fake invoices without goods movement, remained in custody for about four months, had clean antecedents, case material was documentary, there was no risk of flight or tampering with evidence, and trial was not nearing completion, continued detention was unwarranted and petitioner was entitled to bail subject to conditions

Provisions considered

Section 69, read with section 132, of Central Goods and Services Tax Act, 2017/Punjab 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

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

The ruling in brief

Provisions considered

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

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