Case Law Details
Aman Gupta Vs State (Delhi High Court)
In a recent decision, the Delhi High Court addressed a case involving allegations of GST evasion and forgery against a Chartered Accountant. The court’s ruling in Aman Gupta v. State [Bail Application No. 3408 of 2022] has significant implications for professionals accused of economic offenses. This article provides an overview of the case, the key facts, the issues at hand, and the court’s decision.
The Hon’ble Delhi High Court refused the anticipatory bail of Chartered Accountant Aman Gupta v who is an alleged offender and being charged with issuing fake invoices and e-way bills. The case also involves offences covered under Section 467 r.w. 471 of the IPC which is an economic offence involving loss to the public exchequer.
Facts:
Mr. Umang Garg (“the Complainant”) the owner of M/s Ulagarasan Impex Pvt. Ltd. was arrested by Directorate General of Goods and Services Tax Intelligence (DGGI), Gurugram (“the Respondent”) on April 05, 2022 on the ground that various companies owned by him were involved in GST evasion by way of availing and passing fake Input Tax Credit (ITC) claims.
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