Sri. Saroj Kumar Pandey vs. State Of Telangana
Held
The High Court allowed the anticipatory bail application, noting the petitioner's cooperation, the documentary nature of the evidence already seized, and the fact that the co-accused had been granted bail. It granted anticipatory bail subject to conditions including surrender, furnishing bonds, regular appearance before the Investigating Officer, and cooperation, while clarifying that the order does not restrict further action under Sections 69 and 132 of the Act.
Facts
The petitioner, a Director of M/s. Shah Batteries Private Limited, was accused of wrongfully availing Input Tax Credit of approximately Rs.98.47 Crores using invoices from non-genuine suppliers, constituting offences under Section 132(1)(c) of the CGST Act and 132(1)(i) of the TGST Act. Searches were conducted, documents seized, and the company deposited Rs.1.50 Crores under protest. The petitioner sought anticipatory bail, apprehending arrest, noting his cooperation and that a co-Director had already been granted bail.
Key Issues
Whether anticipatory bail should be granted to a Director accused of fraudulent Input Tax Credit availment under GST laws, considering factors like cooperation, availability of documentary evidence, and the grant of bail to a co-accused.
Sections Cited
Section 69, Section 132(1)(c), Section 132(1)(i)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER
This Criminal Petition is filed under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (for short, “BNSS”), seeking the relief of anticipatory bail.
The petitioner is arrayed as Accused No. 2 in connection with Ref. No. CCT’s Enft/JE1/05/2026 of Commercial Taxes Department, Telangana State, for the offence under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017 (for short, “CGST Act”) and 132(1)(i) of the Telangana Goods and Services Tax Act, 2017 (for short, “TGST Act”).
2 NTR,J Crl.P. No. 13710 of 2026
Heard Mr. A.V.A. Siva K
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