Dipanshu Anand Vs Principal Commissioner (Panjab And Haryana High Court)
The petitioner sought regular bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, in a case arising from a complaint filed under Sections 132(1)(c), 132(1)(i) of the CGST Act. Investigations by DGGI, Amritsar, indicated that two firms connected to the petitioner—M/s Gauri Shankar Metal Industries and M/s Shivansh Enterprises—allegedly availed fraudulent Input Tax Credit using bogus invoices issued by eight fake firms attributed to one Baljinder Singh and his associates. Searches were conducted in October 2021 and July 2025. A show cause notice was issued on 31.07.2024. It was alleged that the petitioner availed/utilized ITC through bogus invoices of Rs.48.92 crores, causing tax loss of Rs.7.46 crores. The petitioner was arrested on 03.07.2025, and his bail applications were rejected by the Chief Judicial Magistrate and the Additional Sessions Judge.
The petitioner argued that he was falsely implicated, asserting that his firms had genuinely supplied and received goods and payments were made through bank transactions. He stated that he had voluntarily deposited Rs.1.72 crores under Section 74(5) for his proprietary concern and Rs.76.66 lakhs for the partnership firm. He contended that allegations were based on unverified data and that ITC for certain years had already been stayed by the High Court in pending writ petitions. According to him, even as per the investigation, the excess ITC attributable to his firms totalled approximately Rs.3.95 crores. He emphasized that the offences were triable by a Magistrate, he had no prior criminal record, the case rested on documentary evidence, and further custodial detention was unnecessary. Reliance was placed on various Supreme Court and High Court decisions involving bail in CGST matters.
