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GST Recovery Demand Alone Does Not Require Custodial Interrogation: Bombay HC

Case Law Details

TaxGuru Citation
2026 taxguru.in 12583
Case Name
Omkar Arun Powar Vs State of Maharashtra and Another (Bombay High Court)
Date of Judgement/Order
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Omkar Arun Powar Vs State of Maharashtra and Another (Bombay High Court)

Summary: The Bombay High Court confirmed the ad-interim anticipatory bail granted to Omkar Arun Powar in connection with FIR No.0066 of 2026 registered at Kagal Police Station, Kolhapur for offences punishable under Sections 108, 352 and 351(2) read with Section 3(5) of the Bharatiya Nyaya Sanhita, 2023. The applicant’s case was that a demand of Rs.13 lakh allegedly made by him related to GST liability and penalty which he had been required to bear because of the deceased’s alleged fraud. According to the submissions recorded in the Court’s earlier order dated 10.04.2026, the deceased had allegedly misused the username and password relating to a firm named Datta Samartha Services, and a cheating case involving Rs.58 lakh had also been lodged against him.

The applicant asserted that GST amounts relating to his business had already been handed over to the deceased for payment to the Government but were not deposited. A notice dated 06.02.2026 thereafter demanded Rs.13,14,308/- towards GST dues, and the applicant paid Rs.12,82,562/- on 10.02.2026. His contention was therefore that the amount demanded from the deceased represented his own money allegedly misappropriated or misused by the deceased.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 22,394

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