Jaydeep Mukeshbhai Virani Vs State of Gujarat & Anr. (Gujarat High Court)
The Gujarat High Court considered an application for regular bail filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, in connection with proceedings initiated by the Directorate General of GST Intelligence (DGGI), Zonal Unit, Ahmedabad. The applicant was accused of offences punishable under Section 132(1)(c) of the Central/Gujarat Goods and Services Tax Act, 2017.
According to the allegations, the applicant, described as an active partner of M/s Patel Metal Craft, had availed Input Tax Credit (ITC) amounting to Rs. 21,93,65,376/- on inward supplies with a taxable value of Rs. 1,21,86,96,528/- from 38 firms. These firms had their GST registrations cancelled ab initio by the Department on the grounds of being non-existent or non-operational.
The applicant had been arrested on 28.11.2025 and remained in custody. It was noted that the investigation had been completed and the complaint (charge-sheet) had already been filed by the Department. Counsel for the applicant argued that considering the nature of the allegations, the role attributed to the applicant, and the filing of the charge-sheet, no useful purpose would be served by continued incarceration for an indefinite period. It was also submitted that the applicant was willing to comply with any conditions imposed by the Court.
