High Court of Telangana
Sandeep Kumar Goel v. Union of India
For assessee
CRIMINAL PETITION NO. 9264 OF 2026
High Court of Telangana
CRIMINAL PETITION NO. 9264 OF 2026
Where designated partners of LLP were accused of availing fraudulent ITC with alleged fake suppliers and department sought arrest for custodial interrogation despite all documents being in custody of authority and no real risk of abscondence or tampering of evidences, since petitioner was cooperating, arrest was not warranted at this stage and anticipatory bail was to be granted subject to stringent conditions
Section 69, read with section 132 of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 - Section 482 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.
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Patna High Court
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 Court
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
Punjab & Haryana High Court
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