Arun Garg vs. State Of Haryana
Held
The Court granted bail to the petitioner, noting that the evidence is primarily documentary and electronic, and prolonged detention would violate his right to a speedy trial. The Court emphasized that bail is the general rule and incarceration is the exception.
Facts
The petitioner is accused of running a syndicate of nine firms to avail and pass fraudulent Input Tax Credit (ITC) through goods-less invoices, causing a loss of Rs. 23.66 crore to the State Exchequer. He has been in custody since January 2025.
Key Issues
The key issue was whether the petitioner, accused of economic offences involving fraudulent ITC, was entitled to bail given the nature of evidence and the duration of custody.
Sections Cited
Section 132, Section 70
AI-generated summary — verify with the full judgment below
CRM-M-25342-2025
-1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** 225 CRM-M-25342-2025 Date of Decision : 03.11.2025 ARUN GARG ...Petitioner VERSUS STATE OF HARYANA ...Respondent CORAM: HON’BLE MS. JUSTICE AARADHNA SAWHNEY Present: Mr. Deepak Gautam, Advocate and Mr. Bhavishay Sharma, Advocate for the petitioner. Mr. Vishal Singh, AAG, Haryana. Mr. Ajay Kalra, Senior Standing Counsel with Ms. Isha Janjua, Advocate for complainant/Department - CGST. **** AARADHNA SAWHNEY, J. (ORAL)
This petition for grant of bail under Section 483 BNSS, has been filed by petitioner, an accused in case bearing COMA No.247 of 2025 titled “CGST Faridabad Vs. Arun Garg” registered against him for commission of offence punishable under Section 132 of CGST Act, 2017. 2. In brief, the allegation against petitioner is that he had been running syndicate of 9 taxpayer firms (the details of which are mentioned in the complaint lodged by CGST, Faridabad, appended as Annexure P-1 along with present petition), with a criminal intention of availing and passing of fraudulent Input Tax Credit (for short – ITC) generated through these 09 firms by issuing goods-less invoices without actual su
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.