State of Chhattisgarh Vs Aman Singh (Supreme Court of India)
Summary: The matter arose from an investigation concerning alleged fraudulent Input Tax Credit of Rs. 11,08,79,628/-, allegedly availed without actual supply of goods through suspicious transactions involving 13 high-risk suppliers. The respondent, Aman Singh, was stated to be the proprietor of M/s Khayati Enterprises, which mainly dealt in scraps. During the investigation, the department prepared a Panchnama dated 08/03/2025. Thereafter, summons under Section 70 of the Chhattisgarh State Goods and Services Tax Act, 2017 were issued on 22/04/2025 and again on 25/04/2025 after the respondent did not appear pursuant to the first summons.
The respondent apprehended arrest in connection with an offence punishable under Section 132 of the CGST Act. His anticipatory bail application before the Sessions Court was rejected on the ground that he was not cooperating with the investigation. He thereafter approached the High Court under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023.
High Court Proceedings and Ruling
Before the High Court, the respondent submitted that he had been summoned under Section 70 for recording his statement and apprehended that he would be arrested as soon as he appeared before the authorities. He relied upon the Supreme Court’s judgment in Radhika Agarwal Vs. Union of India and others, reported in 2025 SCC OnLine SC 449.
