GST Bail Granted in 11 Days Amid Allegations of ₹37 Crore ITC Fraud via Fake Invoices

Santosh Kumar Sah Vs Union of India (Calcutta High Court) The Calcutta High Court heard a bail application filed under Section 439 CrPC/483 BNSS by Santosh Kumar Sah, who is in judicial custody in connection with an alleged ₹37.29 crore wrongful Input Tax Credit (ITC) claim under the CGST Act, 2017. Sah, an authorized signatory of M/S Buddhu Sha and Co., a registered GST assessee and distributor of ITC Ltd’s tobacco products in Jaigaon, was arrested on 31 March 2025 without a warrant based on an authorisation issued by the CGST Commissioner, Siliguri. The arrest, made before any formal...