Case Law Details
Gaurav Kakkar Vs Directorate General of GST Intelligence (Rajasthan High court)
Bail granted for alleged availment/passing of fake ITC to avoid prolonged detention beyond statutory period
The Hon’ble Rajasthan High Court in the case of Gaurav Kakkar v. Directorate General of GST Intelligence, Jaipur Zonal Unit [S.B. Criminal Miscellaneous Bail Application No. 17536/2022 dated January 11, 2023] has granted bail to the assessee in the matter of alleged creation of fake firms for availment and passing of fake/ ineligible Input Tax Credit (“ITC”) of INR 19.65 crores. Held that, the trial is expected to be prolonged and if the bail is not granted, the period in judicial custody for the assessee may surpass the maximum punishment of five years.
Facts:
Gaurav Kakkar (“the Petitioner”) was arrested for offence under clauses (c), (f), (k) and (l) of Section 132(1) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) on November 4, 2022 for alleged creation of fake firms for availing and passing of ineligible ITC to facilitate existing beneficiary firms, to the tune of INR 19.65 crores based on fake invoices.
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