No grant of Anticipatory Bail in ₹425 Cr GST fake billing case as custodial interrogation was necessity to uncover modus operandi and network

Gurbax Lal @ Happy Nagpal Vs State of Punjab And Another (Punjab And Haryana High Court) Conclusion: Anticipatory bail was denied to the accused involved in Rs. 425 crore GST fake billing case as there was necessity of custodial interrogation to unearth the full extent of the fraudulent network and modus operandi. Held: Assessee was alleged to have orchestrated a complex web of fictitious firms and shell entities that issued fake invoices without any actual movement of goods. The case emerged from investigations by the Central Goods and Services Tax (CGST) Commissionerate, Ludhiana, which unco...