Ramakant Pal Vs State of Gujarat & Anr. (Gujarat High Court)
Gujarat HC Grants Bail in Rs.63 Crore Fake GST ITC Case After Investigation Completed
The Gujarat High Court considered an application under Section 483 of the Bharatiya Nagrik Suraksha Sanhita, 2023 seeking regular bail in Complaint Case No. 173676 of 2026 dated 27.05.2026. The complaint was filed by the Senior Intelligent Officer, GST Intelligence, Ahmedabad Zonal Unit, against the directors of M/s. WLTPE (M/s. Yoke Payment India Private Limited) for alleged offences under Sections 32(1)(b), 31(c), 332(1)(i), and 332(5) of the Central Goods and Services Tax Act, 2017, read with Section 210 of the BNSS, 2023, and Sections 134 and 132(6) of the CGST Act, 2017.
According to the complaint, the applicant, a director of the company engaged in providing E-Top Up services, was alleged to have participated in a systematic fraud involving issuance of fake invoices without actual supply of E-Top Up services. The department alleged that fake invoices with a taxable value of Rs.351.19 crore were issued to 18 beneficiary companies, resulting in fraudulent input tax credit of Rs.63.21 crore. Searches were conducted, statements were recorded pursuant to summons, and it was alleged that the applicant organised a tax evasion scheme causing substantial loss to government revenue.
