Arun Garg Vs State of Haryana (Court of Jyoti Lamba, Addl. Sessions Judge, District Faridabad, State of Haryana)
Faridabad: A local court here has dismissed the regular bail application of an individual accused of committing offences under the Central Goods and Services Tax (CGST) Act, 2017, involving the alleged creation of shell firms and fraudulent Input Tax Credit (ITC) claims amounting to ₹23.66 crore. The court, presided over by Additional Sessions Judge Jyoti Lamba, emphasized the serious nature of economic offences and the potential for the accused to influence witnesses or tamper with evidence if released on bail.
The applicant, identified as Arun Garg, sought regular bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023, in a complaint case lodged against him for alleged commission of offences punishable under Section 132(1)(b), (f), and (l) of the CGST Act. These sections broadly deal with offences related to issuing invoices without supply of goods or services, taking or utilizing fraudulent ITC, and other specified fraudulent activities.
According to the applicant’s counsel, Mr. Garg was called by the GST Department on January 27, 2025, joined the inquiry, but was subsequently arrested on January 28, 2025. He has been in judicial custody since his arrest. A formal complaint has been filed against him before the concerned Magistrate. The counsel submitted that the maximum punishment for the alleged offence is five years imprisonment.
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