Narender Kumar Vs Directorate General of GST Intelligence (Delhi High Court)
Delhi High Court held that bail application in GST fraudulent Input Tax Credit [ITC] matter is allowed since entire evidence has already been collected and there is little likelihood of tampering with evidence.
Facts- Regular Bail Application under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (“BNSS”) read with Section 439 of the Code of Criminal Procedure (“Cr.P.C.”), has been filed on behalf of the Applicant, Narender Kumar, under Section 132(1)(c)(1) of the Central Goods and Services Tax Act, 2017.
Conclusion- Held that the Applicant has been judicial custody since 04.06.2025 The Complaint has already been filed in the Court. The entire evidence has already been collected and is primarily be documentary. He has no criminal antecedents. There is little likelihood of tampering with the evidence or of influencing the witnesses, who are all official witnesses. Further, as observed in the aforesaid decisions of the Apex Court, there exist no extraordinary circumstances to deny the bail to the Applicant.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Regular Bail Application under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (“BNSS”) read with Section 439 of the Code of Criminal Procedure (“Cr.P.C.”), has been filed on behalf of the Applicant, Narender Kumar, in File No. DGGI/INT/14/2024-Gr I-O/o Pr ADG-DGGI-ZU- DELHIDGGI under Section 132(1)(c)(1) of the Central Goods and Services Tax Act, 2017 (“CGST Act”).
