Sanket Mittal vs. Central GST Department
Held
The High Court granted bail to the petitioner, noting that the evidence against him is primarily documentary and that his continued incarceration might violate his right to a speedy trial. The Court emphasized that bail is the rule and imprisonment is the exception, even in economic offense cases.
Facts
The petitioner was arrested for allegedly being the mastermind behind a firm that availed fraudulent Input Tax Credit (ITC) amounting to over Rs. 30 crores by creating fake invoices. The petitioner's bail application was dismissed by the lower courts.
Key Issues
Whether the petitioner is entitled to bail given the allegations of large-scale tax evasion and the nature of evidence. The court also considered the principles of "bail is the rule and imprisonment is the exception" in economic offenses.
Sections Cited
Section 132, Rule 86A
AI-generated summary — verify with the full judgment below
CRM-M-
IN
231 Sanket M
v. Central G
CORAM
Present:
AARADH
Associatio 2. been file COMA/51 Superinte another,” short “the 3. mobile ph on the GS availed IT had passe -44925-2025 -1 N THE HIGH COURT OF PUNJ CHANDIG
Mittal
GST Department
M: HON’BLE MS. JUSTICE A Mr. Dheeraj Mittal, father of Mr. Sanket Mittal, petitioner
None for the respondent. **** HNA SAWHNEY, J. (Oral) Upon a call given by Punj on, the Members of the Bar are a This petition for grant of bai ed by petitioner, an accuse 18/2025 dated 5.7.2025, title endent, CGST Commissioner ” under Section 132 of Central e CGST Act”). M/s Balaji Mobile Addition hones (especially I-phones). On ST Portal, it came to notice tha TC from various suppliers inclu ed on ineligible ITC to the tune 1- JAB AND HARYANA AT GARH CRM-M-44925-2025 Date of Decision: 18.12.202
…Petitioner.
…Respondent. AARADHNA SAWHNEY. f jab and Haryana High Court B abstaining from work. il under Section 483 of BNSS, ed in criminal complaint N ed “Mr. Vikas Kumar Verm rate v. Sh. Sanket Mittal a Goods Service Tax Act, 2017 has been engaged in the trading n perusal of GST retur
The judgment continues below.
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