Pramod Kumar Agarwal Vs Union of India (Jharkhand High Court)
The Jharkhand High Court heard a bail application filed by the petitioner, who had been in custody since 24.12.2025 in connection with Complaint Case No. 4596 of 2025 arising out of proceedings initiated by the Directorate General of GST Intelligence (DGGI), Jamshedpur. The offences were registered under Sections 132(1)(a), 132(1)(f), and 132(1)(i) of the Central Goods and Services Tax Act, 2017, pending before the Special Judge, Economic Offence, Jamshedpur.
The petitioner is a partner of a firm engaged in the business of sale and purchase of iron ore and registered under the CGST Act, 2017. The allegation against him relates to large-scale GST evasion. Acting on intelligence inputs, authorities conducted searches from 02.12.2025 to 04.12.2025 under Section 67(2) of the CGST Act, during which physical and digital evidence was recovered, allegedly disclosing tax evasion of approximately ₹35 crores. Following investigation, a prosecution complaint was filed under Section 132 of the CGST Act read with Section 20 of the IGST Act, 2017.
The bail application was moved on the grounds that the investigation was complete and custodial interrogation was no longer required. Reliance was placed on a Supreme Court judgment reported in (2023) 2 SCC 621, where bail had been granted in a case involving alleged tax evasion punishable with imprisonment up to five years and fine under Section 132(1)(i). It was further submitted that the petitioner had a medical history of liver transplant treatment and was currently undergoing treatment at RIMS, Ranchi. It was also stated that he had been diagnosed with compression of nerve roots of the spine and advised neuro surgery, supported by medical documents and MRI reports indicating diffusion in the nerve.
