This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Chhattisgarh High Court Grants Bail in ₹23 Crore GST Input Tax Credit Case
Case Law Details
- Case Name
- Aman Kumar Agrawal Vs State of Chhattisgarh (Chhattisgarh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Aman Kumar Agrawal Vs State of Chhattisgarh (Chhattisgarh High Court)
The Chhattisgarh High Court has granted bail to Aman Kumar Agrawal, a proprietor accused of fraudulently availing approximately ₹23.08 crore in Input Tax Credit (ITC) under the CGST Act, 2017. The court’s decision came in a bail application filed under Section 483 of the Bhartiya Nagarik Suraksha Sanhita, 2023.
According to the prosecution, Agrawal, operating two firms, M/s Agastya Enterprises and M/s Agrawal Enterprises, allegedly claimed ITC of ₹9 crore and ₹14.08 crore, respectively, without the actual receipt...





