Shri Gour Chandra Saha vs. The Union Of INDIA And 2 Ors.
Facts
The petitioner, Shri Gour Chandra Saha, a partner in M/s Balaji Concast and M/s Balaji Steel Rolling Mills, sought pre-arrest bail before the Gauhati High Court. The Directorate General of Goods and Service Tax (DGGI) was investigating the petitioner. On November 6, 2025, the High Court granted interim pre-arrest bail to the petitioner, subject to certain conditions. The petitioner's counsel submitted that the petitioner had cooperated with the investigation. The DGGI's counsel stated that the investigation had concluded and a final complaint had been filed before the appropriate forum.
Held
The Court made absolute the interim pre-arrest bail granted to the petitioner by its order dated November 6, 2025. The reasoning was based on the submissions made by both parties: the petitioner's counsel stated that the petitioner had cooperated with the investigation, and the DGGI's counsel confirmed that the investigation had been completed and a final complaint had been filed before the appropriate forum. The Court found it fit to grant this relief given the stage of the proceedings. The ratio decidendi is that once an investigation is complete and a final complaint is filed, and the petitioner has cooperated, interim pre-arrest bail can be made absolute. The operative direction was to make the interim protection absolute.
Key Issues
1. Whether the interim pre-arrest bail granted to the petitioner should be made absolute, considering the completion of the investigation and filing of the final complaint. This issue turns on the Court's discretion in granting bail in cases involving alleged GST violations. Petitioner's arguments: The petitioner argued that he had fully cooperated with the ongoing investigation, fulfilling the conditions of the interim bail. Revenue's arguments: The respondents (DGGI) submitted that the investigation was complete and a final complaint had been lodged, implying that the purpose of the investigation was served and the petitioner's presence could be secured through the judicial process.
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Page No.# 1/3 GAHC010243862025
2026:GAU-AS:3959
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : AB/2615/2025 SHRI GOUR CHANDRA SAHA PARTNER IN M/S BALAJI CONCAST AND M/S BALAJI STEEL ROLLING MILLS, TIDC PLOT, BODHJUNGNAGAR, INDUSTRIAL COMPLEX, /GROWITH CENTRE, KHEYERPUR, WEST TRIPURA, AGARTALA-799008, AGED ABOUT 65 YEARS. SON OF LATE GOPAL CHANDRA SAHA, RESIDENT OF 007, BANAMALIPUR, WARD NO. 15, NEAR LAL BAHADUR CLUB, PP- MADHYA BANAMALIPUR, SUB-SADAR, AGARTALA PART, WEST TRIPURA, TRIPURA- 799001. VERSUS THE UNION OF INDIA AND 2 ORS. REPRESENTED BY THE SENIOR INTELLIGENCE OFFICER, DIRECTORATE OF GENERAL OF GOODS SERVICE TAX, INTELLIGENCE, GUWAHATI ZONAL UNIT, HOUSE NO. 77, RUPKONWAR JYOTI PRASAD AGARWAL ROAD, OPP. SRIMANTA SANKARDEVA KALAKSHETRA, P.O. PANJABARI, GUWAHATI-781 03 2:ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF GENERAL OF GOODS SERVICE TAX INTELLIGENCE GUWAHATI ZONAL UNIT HOUSE NO. 77 RUPKONWAR JYOTI PRASAD AGARWAL ROAD OPP. SRIMANTA SANKARDEVA KALAKSHETRA P.O. PANJABARI GUWAHATI 781 037. 3:THE SENIOR INTELLIGENCE OFFICER DIRECTORATE OF GENERAL OF GOODS SERVIC
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