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Jharkhand HC Grants Bail in ₹11 Crore GST Evasion Case Cites Custody Period

Case Law Details

TaxGuru Citation
2025 taxguru.in 7793
Case Name
Kumar Luv Agarwal Vs Union of India (Jharkhand High Court)
Date of Judgement/Order
Only available for paid members
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Kumar Luv Agarwal Vs Union of India (Jharkhand High Court)

n a ₹11 crore GST evasion case, Jharkhand High Court granted bail to the petitioner, factoring in the prolonged custody period. Bail was allowed on furnishing bonds of ₹20,000 with two sureties while trial continues.

The Jharkhand High Court has granted bail to Kumar Luv Agarwal, who is accused of a Rs. 11 crore GST evasion. The accused was facing charges under Sections 132(1)(b), 132(1)(c), and 132(5) of the Central Goods & Services Tax (CGST) Act, 2017. The Director General of GST Intelligence’s counsel alleged that Agarwal created several fake firms to evade taxes.

However, the petitioner’s counsel argued that the prosecution report had already been filed, and the maximum punishment for the alleged offense is five years. A key consideration for the court was that the petitioner had already been in custody for more than two months. Taking into account the duration of the custody, the court decided to release the petitioner on bail. Kumar Luv Agarwal was granted bail upon furnishing a bond of Rs. 20,000 with two sureties of the same amount.

FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT

Heard the parties.

2. Petitioner has been made accused in connection with Complaint Case No. 2933 of 2025 for the offences registered under sections 132(1)(b), 132(1)(c) and 132(5) of the Central Goods & Services Tax, 2017, pending in the court of Shri Abhishek Prasad, learned Special Judge, Economic Offences, Jamshedpur, East Singhbhum.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,237

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