King Raj Vs Director General of GST Intelligence Chandigarh And Another (Punjab And Haryana High Court)
The Punjab and Haryana High Court considered a petition filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita seeking regular bail in a case investigated by the Directorate General of GST Intelligence. The case involved alleged offences under Sections 132(1)(b), 132(1)(c), and 132(5) of the Central GST Act, 2017 read with Section 20(xv) of the Integrated GST Act, 2017.
Counsel for the petitioner submitted that the petitioner had been falsely implicated and had no direct involvement in the alleged fraudulent activities of M/s KH Traders. It was argued that the firm was actually owned and operated by another individual and that the petitioner was merely working as an employee drawing a monthly salary of ₹25,000. According to the petitioner, he had no control over the business affairs of the firm and had no knowledge of any alleged fraudulent availment or passing of input tax credit.
It was further submitted that nothing incriminating had been recovered during the petitioner’s personal search and no material had been produced to demonstrate his active role in the alleged offence. The petitioner had been in custody since 03.11.2025. Counsel argued that the case was primarily based on documentary evidence already in the possession of the department and that further detention would serve no useful purpose. It was also submitted that the alleged offences carry a maximum punishment of five years and that the trial was likely to take considerable time to conclude. Reliance was placed on judicial decisions where bail had been granted in similar circumstances.
