Amit Mehra vs. Union Of INDIA
Held
The Court held that the allegations against the petitioner are serious, involving a huge amount and constituting an economic offense. The contentions raised by the petitioner are questions of fact to be decided by the trial court.
Facts
The petitioner is accused of operating 44 bogus firms to generate goods-less invoices, facilitating fake Input Tax Credit (ITC) worth Rs. 315.13 crores. He allegedly admitted to operating these firms, issuing fake e-way bills, and charging commission.
Key Issues
The primary issue was whether the petitioner should be granted regular bail given the serious allegations of large-scale GST fraud and the substantial amount involved.
Sections Cited
Section 132(1)(b), Section 132(1)(i), Section 20(xv), Section 69(1)
AI-generated summary — verify with the full judgment below
CRM-M-43074-2025 -1- 206 IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH CRM-M-43074-2025 Date of decision: 07.11.2025 AMIT MEHRA ...PETITIONER VERSUS UNION OF INDIA ...RESPONDENT CORAM: HON’BLE MR. JUSTICE
SUBHAS MEHLA
Present: Mr. Saurabh Kapoor, Advocate with Ms. Muskaan Gupta, Advocate; Ms. Muskan Chauhan, Advocate and Ms. Tanya Kumar, Advocate for the petitioner. Mr. Rajesh Sethi, Sr. Standing Ccounsel with Mr. Anshuman Sethi, Advocate for the respondent. **** SUBHAS MEHLA,
J. (ORAL)
The present petition has been filed seeking regular bail to the petitioners in Case No.442 of 2025 and File No.DGGI/INT/INTL/442/2025-RU- DGGI-SML dt. 01.05.2025 for offences under Section 132(1)(b) of the Central Goods and Services Tax Act, 2017 and punishable under Section 132(1)(i) of the Goods & Services Tax Act, 2017 and Section 20 (xv) of IGST Act, 2017. 2. As per the prosecution case, secret information was received regarding a firm named M/s Mefro Organic Limited, that it was availing ITC (Input Tax Credit) on the basis of goods-less invoices procured from 4 firms. Consequently, search was conducted in the premises of M/s Mefro Organic Limited as wel
The judgment continues below.
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