Yerneni Lakshmi Prasad vs. Union Of INDIA
Original PDF →This Criminal Petition is filed under Sections 480 and 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 (for short ‘BNSS’) praying this Court to enlarge the petitioner on bail who is arrayed as accused in connection with F.No.DGGI/INV/GST/270/2026-Gr H-O/o ADG-DGGI-ZU-HYD in FN.DRI No.23 of 2023, registered by Senior Intelligence Officer, Directorate General of GST Intelligence, Hyderabad Zonal Unit, Hyderabad on the file of Special Judge for Trial of Cases under Economic Offences, Nampally at Hyderabad for offences under Sections 132(1)(c) read with 132 (1)(i), Section 132(5) of CGST Act, 2017
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Heard Sri G.Ashok Reddy, learned counsel for the petitioner- accused and Sri P.Kashyap, learned Senior Standing Counsel for CBIC, appearing for the respondent.
Learned counsel for the petitioner submits that the petitioner-accused is in judicial custody since 24.07.2026 and the remand report goes to show that the offences alleged against the petitioner-accused are under Section 132 of CGST Act, 2017, mandatory period of 60 days is already completed and today is the 61st day and prayed to enlarge the petitioner-accused on bail.
Learned Senior Standing Counsel appearing for the respondent submits that most of the investigation is completed and prayed to pass appropriate orders.
Petitioner-accused is arrested and remanded on 24.07.2026, since then he is in jail. On perusal of the remand application, which goes to show that the petitioner-accused is tried for the offence punishable under Section 132 of CGST Act, 2017 and he is liable for arrest under Section 69 of the CGST Act, 2017. Since mandatory period of 60 days is completed, furthermore most of the investigation is completed, detaining the petitioner-accused further in judicial custody will not serve the purpose. Hence, petitioner- accused is entitled to be enlarged on bail, subject to the following conditions:
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i. The petitioner-accused shall execute a personal bond for a sum of Rs.20,000/- (Rupees Twenty Thousand only), with two sureties for a like sum each to the satisfaction of the learned Special Judge for Trial of Cases under Economic Offences at Hyderabad. ii. The petitioner-accused shall appear before the respondent as and when called for on notice. iii. The petitioner-accused shall abide by the conditions stipulated in Section 437(3) of Cr.P.C.(presently, Section 480(3) of the BNSS). iv. The petitioner-accused shall not directly or indirectly influence, threaten, or induce any of the prosecution witnesses. v. It is made clear that if any of the above conditions are violated, the prosecution is at liberty to file an application for cancellation of the bail.
Accordingly, the Criminal petition is allowed.
Miscellaneous applications, if any pending, shall stand closed. __________________________ B.R.MADHUSUDHAN RAO, J
Date: 22.09.2026 pss
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THE HON’BLE SRI JUSTICE B.R.MADHUSUDHAN RAO
CRIMINAL PETITION No.14605 of 2026 (CNR.No. HBHC010614212026)
DATE: 22.09.2026 pss
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.