Supreme Court of India
Rakesh Kumar v. Union of India
For revenue
WRIT PETITION(S)(CRIMINAL) NO(S). 439 OF 2024
Supreme Court of India
WRIT PETITION(S)(CRIMINAL) NO(S). 439 OF 2024
Where constitutional validity of section 69 empowering GST authorities to arrest offenders was challenged, challenge was liable to be rejected in view of binding Supreme Court precedent upholding validity of said provision and writ petition was to be disposed of accordingly
Section 69, read with section 132 of Central Goods and Services Tax Act, 2017
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Patna High Court
Where petitioner was arrested for allegedly orchestrating issuance and availment of fraudulent ITC through fake tax invoices, considering that charge sheet had been filed and investigation stood completed, petitioner was enlarged on bail on furnishing bail bond and two sureties of like amount to satisfaction of ACJM
Punjab & Haryana High Court
Where petitioners managing payout company and linked firm were accused in GST evasion network misreporting online money-gaming receipts through sham entities and dummy directors, with investigation completed, four months' custody, documentary evidence, and no risk of influence or tampering, further detention would have served no useful purpose and regular bail was to be granted subject to conditions
Punjab & Haryana High Court
Where petitioner was accused of availing wrongful ITC using fake invoices without goods movement, remained in custody for about four months, had clean antecedents, case material was documentary, there was no risk of flight or tampering with evidence, and trial was not nearing completion, continued detention was unwarranted and petitioner was entitled to bail subject to conditions