Harshvardhan Vs Union of India (Jharkhand High Court)
The Jharkhand High Court granted bail to a petitioner in a complaint case registered under Sections 132(1)(c), 132(1)(f), 132(1)(l), and 132(5) of the Central Goods and Services Tax Act, 2017. The allegation was that the petitioner, being the husband and power of attorney holder of the proprietor of M/s. Raghupati Steel Traders, had fraudulently availed and utilized input tax credit (ITC) amounting to ₹15.83 crore.
The petitioner relied on the Supreme Court’s decision in Ratnambar Kaushik v. Union of India, where bail was granted after considering that the accused had remained in custody for more than four months, the maximum punishment could extend to five years, and the evidence was primarily documentary, electronic, and official in nature. It was submitted that the petitioner had been in custody since 11.02.2026 for more than four months, undertook to cooperate with the trial, and agreed not to influence witnesses.
The High Court, after considering the submissions of both sides and the facts of the case, granted bail. The petitioner was directed to furnish a bail bond of ₹5,00,000 with two sureties of the like amount each. The Court also directed the petitioner to cooperate with the trial, furnish his mobile number and Aadhaar card before the trial court, not change the mobile number during the trial, and not annoy or disturb the witnesses.
