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Case Law Details

Case Name : Commissioner of Central Tax Vs Adesh Jain (Delhi High Court)
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Commissioner of Central Tax Vs Adesh Jain (Delhi High Court)

The Delhi High Court dismissed a petition filed by the Commissioner of Central Tax challenging the statutory bail granted to Adesh Jain in connection with a ₹200 crore fake GST invoice case. Jain, along with a co-accused, allegedly generated fake invoices through dummy entities to pass on undue Input Tax Credit (ITC) to various firms without actual goods being supplied. Despite Jain’s arrest, the investigation was not completed within the mandated 60-day period, leading to his application for statutory bail under Sect

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