The HC granted bail to the proprietor of M/s P.S. Enterprise who ...

GST Fraud Accused Granted Bail After 54 Days in Custody Under CGST Act for Input Tax Credit Evasion

March 21, 2025

Case Laws GST HC

The HC granted bail to the proprietor of M/s P.S. Enterprise who was accused of fraudulently availing Input Tax Credit and evading GST payments amounting to crores of rupees. After 54 days in judicial custody (against the mandatory period of 60 days), the Court determined that the primary purpose of the CGST Act is not penal but to recover amounts due to the Government Exchequer. Following precedent in Sanjay Kumar Bhuwalka v. Union of India, which established that monetary payment is the Government's right while arrest is only for statutory violations, the Court granted bail subject to specified conditions, noting that GST officials had sufficient opportunity to interrogate the petitioner.

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The HC granted bail to the proprietor of M/s P.S. Enterprise who ...

GST Fraud Accused Granted Bail After 54 Days in Custody Under CGST Act for Input Tax Credit Evasion

March 21, 2025

Case Laws GST HC

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