Akhtar Yunus Khan Vs Assistant Commissioner of State Tax (Magistrate 19Th Court Esplanade Mumbai)
A Mumbai businessman, Akhtar Yunus Khan, was granted bail by the Magistrate 19th Court at Esplanade in a case involving an alleged ₹9.19 crore GST fraud. Khan, a partner in the firm M/s. Accurate Enterprise, was accused by the Assistant Commissioner of State Tax of fraudulently availing Input Tax Credit (ITC) on inward supplies without the actual movement of goods. The court’s decision, delivered on August 21, 2025, came after hearing arguments from both the applicant’s counsel, Mr. Sachin P. Kumar, and the prosecution’s Special Public Prosecutor, Mr. R. K. Pathak.
The prosecution’s case hinged on the allegation that Khan and his partner, Tribhuwan Chittranjan Sinha, received invoices for goods—specifically petroleum products—that were never physically delivered from Solapur to Mumbai. They claimed that during an initial inquiry, Khan had admitted his involvement in the alleged crime. The prosecution argued that the investigation was still ongoing, with information from other transporters and suppliers yet to be received. They expressed concern that releasing the accused on bail could lead to him interfering with the investigation and witnesses, and that the total tax liability could increase as a result of further findings. The prosecution cited precedents from the Bombay High Court (Amit Kumar Shukla v/s Union of India) and the Chhattisgarh High Court (Basudev Mittal v/s Union of India) to support their request for the rejection of the bail application.
