High Court of Patna17 September 2026

Sanjeet Kumar Pandey @ Sanjeet Pandey v. Union of India

For assessee

CRIMINAL MISCELLANEOUS NO. 56740 OF 2026

The ruling in brief

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

Provisions considered

Section 69, read with section 132, 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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CGST S.69

Sanjeet Kumar Pandey @ Sanjeet Pandey v. Union of India

The ruling in brief

Provisions considered

Sanjeet Kumar Pandey @ Sanjeet Pandey v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

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

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Read the full analysis