Sri Akram Pasha vs. Senior Intelligence Officer
Held
The Court allowed the petition for anticipatory bail, noting that the offences under Section 132 of the CGST Act are compoundable and the maximum punishment is five years imprisonment. It was deemed that custodial interrogation was not warranted and would adversely impact the petitioner's business.
Facts
The petitioner sought anticipatory bail in a GST investigation involving alleged fraudulent availment of Input Tax Credit (ITC) amounting to over Rs. 31 crores. The Directorate General of GST Intelligence (DGGI) issued summons under Section 70 of the CGST Act, and the petitioner apprehended arrest.
Key Issues
Whether anticipatory bail can be granted for offences under the CGST Act, particularly concerning fraudulent ITC availment, and if custodial interrogation is necessary in such cases.
Sections Cited
Section 482, Section 70, Section 132(1)(b), Section 132(1)(c), Section 138, Section 67(2), Section 6(2)(b)
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 19TH DAY OF DECEMBER, 2025
BEFORE
THE HON’BLE Mr. JUSTICE SHIVASHANKAR AMARANNAVAR
CRIMINAL PETITION No.15066/2025
BETWEEN :
SRI AKRAM PASHA AGED 53 YEARS S/O LATE ABDUL RASHID No.17/A, BANNIMANTAP A INDUSTRIAL LAYOUT, MANDI MOHALLA VTC MYSORE – 570 015. … PETITIONER
(BY SRI HASHMATH PASHA, SENIOR COUNSEL FOR SRI KARIAPPA N A, ADVOCATE)
AND :
SENIOR INTELLIGENCE OFFICER DGGI, BENGALURU ZONAL UNIT K H ROAD, BENGALURU – 560 027. REPRESENTED BY SPECIAL PUBLIC PROSECUTOR HIGH COURT BUILDING BENGALURU – 560 001. … RESPONDENT
(BY SRI MADHU N RAO, SENIOR STANDING COUNSEL)
2 ---
THIS CRIMINAL PETITION IS FILED UNDER SECTION 482 OF THE BNSS, 2023 PARYING TO RELEASE HIM ON ANTICIPATORY BAIL AND BE PLEASED TO DIRECT TO THE INVESTIGATING OFFICER TO RELEASE THE PETITIONER ON BAIL IN CASE OF HIS ARREST BY THE RESPONDENT GST OFFICER IN PURSUANCE OF HIS SUMMONS DATED 10.10.2025 AS PER SUMMONS UNDER SECTION 70 OF THE CGST ACT, BEARING CBIC-DIN-202510DSS00000555A56 (ANNEXURE-A) IN THE ABOVE CASE.
THIS CRIMINAL PETITIO
The judgment continues below.
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