Dipanshu Anand vs. Principal Commissioner, Central GST Ludhiana And Another
Held
The Court held that the petitioner's further detention was not justified, considering the maximum punishment for the alleged offenses and the documentary nature of the evidence. The Court emphasized that the exact liability needs to be determined through proper assessment.
Facts
The petitioner was arrested for alleged fraudulent availment and utilization of Input Tax Credit (ITC) worth Rs. 48.92 Crores, leading to an alleged tax evasion of Rs. 7.46 Crores. The petitioner claimed to have made voluntary payments and argued that the exact liability is yet to be determined by the competent authority.
Key Issues
The primary issue was whether the petitioner, accused of fraudulent ITC claims, should be granted bail given the stage of proceedings and the quantum of alleged evasion.
Sections Cited
Section 132, Section 74
AI-generated summary — verify with the full judgment below
CRM-M-44890-2025 (O&M) -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 232 CRM-M-44890-2025 (O&M) Date of decision:27.10.2025 Dipanshu Anand ... Petitioner Vs. Principal Commissioner, Central GST, Ludhiana & another... Respondent CORAM: HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Anil Mehta, Advocate with Ms. Livleen Brar, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing counsel with Ms. Deify Jindal, Advocate for the respondents. ... Manisha Batra, J. (Oral).
Prayer in this petition filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 ( for short 'BNSS') is for grant of regular bail to the petitioner in case arising out of complaint No.GEXCOM/AE/ INV/570/2025-AE Office of PR Commissioner-CGST- Ludhiana filed under Sections 132(1)(c&1) and 132(1)(i) of Central Goods and Service Tax Act, 2017 (for short 'CGST Act').
As per the allegations, during the course of investigation conducted by DGGI, Regional Unit, Amritsar, it was revealed that M/s Gauri Shankar Metal Industries, which was a partnership concern of the petitioner and M/s Shivansh Enterprises, which is sole proprietary concern HARJEET KAUR 2025.10.27 18:26 I attes
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