Raaj Jaiswal Vs Directorate General of Goods and Services Tax Intelligence (Jharkhand High Court)
Jharkhand High Court has granted anticipatory bail to Raaj Jaiswal, an individual accused of GST fraud involving the creation of fake firms and the illegal passing of ineligible Input Tax Credit (ITC). The decision, delivered by the court, came after a review of the facts of the case, which also includes various charges under the Indian Penal Code. The court’s order highlighted that the petitioner had not been arrested during the investigation and that the prosecution report had already been filed.
The case, Raaj Jaiswal Vs Directorate General of Goods and Services Tax Intelligence, originated from a complaint case filed after an investigation by the DGGI. The prosecution alleged that Jaiswal and other individuals were involved in a scheme to create fraudulent firms in the names of employees to issue fake GST bills. This, according to the complaint, resulted in the passing of ineligible ITC, leading to a financial loss for the state.
Despite the serious nature of the allegations, the High Court observed that the petitioner was not taken into custody at any point during the investigation, nor did the investigating agency seek a warrant for their arrest. The court was informed that the investigation was complete, and a prosecution report, akin to a chargesheet, had been filed, with the court having already taken cognizance of the matter.
