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Goods and Services Tax

Interim Bail Made Absolute by Gauhati HC in Alleged GST Transaction Dispute

Case Law Details

TaxGuru Citation
2025 taxguru.in 6748
Case Name
Abhimanyu Kumar @ Monu Singh Vs State of Nagaland (Gauhati High Court)
Date of Judgement/Order
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Abhimanyu Kumar @ Monu Singh Vs State of Nagaland (Gauhati High Court)

In the case of Abhimanyu Kumar @ Monu Singh vs. State of Nagaland, the Gauhati High Court made the interim bail of a trader, accused in a Goods and Services Tax (GST) case, absolute. The court’s decision was based on the petitioner’s cooperation with the investigation.

According to a status report from the Investigating Officer, the petitioner, Abhimanyu Kumar, appeared before the investigating agency on July 29, 2025. However, the report noted that he failed to bring the requested CGST bills and cash transaction records. The report also highlighted that the petitioner denied receiving a consignment in 2024, a claim contradicted by GST and e-way bills provided by the complainant. The petitioner was directed to reappear with the required documents.

The petitioner’s counsel argued for making the interim bail absolute, noting that the main accused in the case, Pradeep Singh, and another individual, Guneshwar Bharali, had already been granted bail by a coordinate bench of the same court on July 10, 2025.

Considering these facts, the Gauhati High Court found that the petitioner had shown cooperation with the investigation by appearing before the authorities. Consequently, the court converted the interim bail to absolute bail. The order, however, came with a condition that the petitioner must continue to cooperate, appear when summoned, and provide all the documents he was previously directed to produce. The court’s ruling disposed of the petition.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,620

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