Deepak Goyal vs. Inspector (Anti-Evasion), CGST Commissionerate, Ludhiana
Held
The Court granted regular bail to the petitioner, considering his period of custody, the maximum punishment for the alleged offence, and the fact that the evidence is primarily documentary and electronic. The Court noted that the exact tax evasion liability was yet to be determined by the competent authority.
Facts
The petitioner was arrested for allegedly availing and passing ineligible Input Tax Credit (ITC) amounting to over Rs. 6 crores on the strength of fake invoices, causing loss to the government exchequer. The petitioner claimed to have purchased goods bonafidely and had reversed a significant portion of the ITC.
Key Issues
Whether the petitioner, accused of fraudulent ITC claims, is entitled to regular bail given the stage of investigation and the nature of evidence.
Sections Cited
Section 132(1)(b)(c), Section 16(2)
AI-generated summary — verify with the full judgment below
CRM-M-49042-2025 (O&M) -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 232 CRM-M-49042-2025 (O&M) Date of decision:27.10.2025 Deepak Goyal ... Petitioner Vs. Inspector (Anti-Evasion) CGST Commissionerate, Ludhiana ... Respondent CORAM: HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Kamaldeep Singh Sidhu, Advocate, Mr. Naveen Bindal, Advocate and Mr. Aman Bansal, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing counsel with Ms. Deify Jindal, Advocate for the respondents. ... Manisha Batra, J. (Oral). Instant petition has been filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (for short 'BNSS') making prayer for grant of regular bail to the petitioner in a complaint case titled as 'Union and others' filed by the respondent under Section 132(1)(b)(c) of the Central Goods and Service Tax Act, 2017 (for short 'CGST Act').
As per the allegations, during the investigation conducted by Anti-Evasion Branch, CGST Commissionerate, Ludhiana, it was found that two firms namely, M/s New Vasan Electric Company and M/s Shiv Enterprises were involved in availing and passing o
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