Chinu Kumar Vs Directorate General of Goods And Services Intelligence (DGGI) (Delhi High Court)
The Delhi High Court considered a regular bail application filed in connection with proceedings initiated by the Directorate General of Goods and Services Intelligence (DGGI) for offences punishable under Section 132(1)(c) read with Section 69 of the Central Goods and Services Tax Act, 2017. The prosecution alleged that the petitioner assisted a co-accused in operating fictitious firms and in passing on fraudulently generated input tax credit (ITC). According to the prosecution, the petitioner was involved in facilitating these activities, while the defence asserted that he acted only in the capacity of an accountant and was not a beneficiary of the alleged fraud.
The petitioner had been in custody since 21 November 2025. During the proceedings, the Court took note of the status report, which indicated that the principal beneficiary of the alleged transactions was a private company, and not the petitioner. The defence further pointed out that the co-accused, who was alleged to be the main operator of the fake firms, had already been granted bail by an earlier order. It was also submitted that the petitioner had no prior criminal antecedents and that the maximum punishment prescribed for the alleged offence was five years.
