Ravi Kumar Vs Prinicipal Commissioner CGST Gurugram And Another (Punjab and Haryana High Court)
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In Ravi Kumar Vs Principal Commissioner CGST Gurugram And Another, the Punjab and Haryana High Court granted regular bail to a petitioner accused in a GST tax evasion case involving alleged fake GST returns, fake bills, e-way bills, and forged documents.
The petition was filed under Section 439 Cr.P.C. seeking regular bail in a complaint dated 16.01.2026 under clauses (b), (c), and (i) of Section 132(1) of the CGST Act, 2017. According to the prosecution, the petitioner was working as an Assistant in the office of a Chartered Accountant and was allegedly involved in generating fake GST returns and forged documents to facilitate tax evasion.
Counsel for the petitioner argued that he was merely an office assistant and that the concerned Chartered Accountant had not been arrayed as an accused in the complaint. It was also submitted that the petitioner did not directly benefit from the alleged embezzlement. Reliance was placed on judgments of the Supreme Court and the Punjab and Haryana High Court in support of the bail plea.
