Aman Singh Vs Director General Goods And Service Tax Intelligence (Chhattisgarh High Court)
The Chhattisgarh High Court allowed the first bail application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) by the applicant, who had been arrested on 14 March 2026 in connection with an offence under Section 132 of the CGST Act, 2017. According to the prosecution, M/s Hindustan Corporation, a proprietorship firm standing in the name of Jagat Sanyasi, fraudulently availed Input Tax Credit (ITC) without actual receipt of goods from bogus or non-existent suppliers and passed on such ITC to downstream entities without supplying goods, resulting in fraudulent invoices amounting to Rs. 7,59,25,127. The DGGI alleged that the applicant was instrumental in establishing and operating the firm after statements recorded during investigation linked him to its activities. The prosecution also relied on financial transactions between M/s Hindustan Corporation and the applicant’s proprietorship concern, M/s Khyati Enterprises, and alleged that the applicant avoided departmental summons and admitted to facilitating invoices, GST return filing, and substantial financial transactions between the entities.
The applicant contended that he had been falsely implicated, had no connection with the alleged offence, and was not the proprietor of M/s Hindustan Corporation, which stood in the name of Jagat Sanyasi. It was argued that no documentary evidence established him as the proprietor, that the main accused had not been arrested despite being the registered proprietor, and that he had remained in custody since 14 March 2026. The applicant further submitted that the ingredients of the alleged offence were absent and that continued incarceration would violate his right to a speedy trial.
