Ankit Goyal Vs Directorate General of Goods And Services Tax Intelligence (Punjab And Haryana High Court)
The Punjab and Haryana High Court decided two interconnected petitions seeking regular bail under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023, in a complaint arising from alleged offences under Sections 132(1)(b) and 132(1)(c) of the CGST Act, 2017, read with Section 20 of the IGST Act, 2017. The allegations were that Ankit Goyal and Sanjeev Kumar @ Sanjeev Goyal created 26 fake firms using identities obtained through fraudulent means, issued fake GST invoices of approximately ₹1,161.10 crore, fraudulently availed ITC and passed on approximately ₹176.24 crore of ITC to beneficiary firms. Ankit Goyal was also alleged to have fraudulently availed and utilised ITC of approximately ₹21.15 crore relating to three firms operated and controlled by him and his family members. The alleged loss to the Government exchequer was approximately ₹197.39 crore on GST invoice value of approximately ₹1,299.75 crore.
The petitioners were arrested on 07.12.2025 and 26.12.2025 respectively. Their counsel submitted that the case was based substantially on documentary and electronic evidence, the evidence had already been collected, and further custody was unnecessary. It was also submitted that disputed factual and evidentiary issues, including actual non-supply, reliability of statements and electronic material, mens rea and the alleged ITC amount, were matters for trial. The petitioners relied upon several Supreme Court and High Court decisions concerning bail in CGST cases.
