High Court of Punjab & Haryana7 September 2026

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

For assessee

The ruling in brief

Where petitioners managing payout company and linked firm were accused in GST evasion network misreporting online money-gaming receipts through sham entities and dummy directors, with investigation completed, four months' custody, documentary evidence, and no risk of influence or tampering, further detention would have served no useful purpose and regular bail was to be granted 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

Related rulings

Patna High Court17 Sept 2026

For assessee

Sanjeet Kumar Pandey @ Sanjeet Pandey v. Union of India

Where petitioner was arrested for allegedly orchestrating issuance and availment of fraudulent ITC through fake tax invoices, considering that charge sheet had been filed and investigation stood completed, petitioner was enlarged on bail on furnishing bail bond and two sureties of like amount to satisfaction of ACJM

Punjab & Haryana High Court24 Aug 2026

For assessee

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

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

Patna High Court24 Aug 2026

For assessee

Jaswant Singh @ Rolly Babu v. Union of India

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

CGST S.69

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

The ruling in brief

Provisions considered

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

The ruling in brief

Provisions considered

Read the full analysis

Sanjeet Kumar Pandey @ Sanjeet Pandey v. Union of India

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

Jaswant Singh @ Rolly Babu v. Union of India

Read the full analysis