Tribhuwan Chittranjan Sinha Vs Assistant Commissioner of State Tax (Magistrate 19Th Court Esplanade Mumbai)
In a recent case of ITC fraud, the Additional Chief Judicial Magistrate Court, Mumbai, granted bail to two businessmen in a Rs.9.19 crore Input Tax Credit fraud case.
The accused, arrested under provisions of the GST Act, were alleged to have availed fraudulent ITC through bogus invoices and shell firms without actual supply of goods or services. The alleged victims in the case were identified as Akhtar Yunus Khan and Tribhuwan Sinha.
Appearing for the accused, Advocate Sachin P. Kumar successfully argued that continued custody was unwarranted, as the transactions under scrutiny took place several years ago and the accused had already shown willingness to cooperate with the investigation.
The prosecution had opposed bail, citing concerns about possible tampering of evidence. However, Magistrate S.K. Fokmare, while granting relief, observed: “Stringent conditions can be imposed to safeguard the interest of justice. At this stage, further custodial interrogation does not appear necessary.”
The court ordered the accused to furnish a personal bond of ₹2 lakh each with sureties and adhere to conditions restricting travel and evidence tampering.
MAGISTRATE 19TH COURT ESPLANADE OF MUMBAI HIGH COURT
1] The application is for grant of bail as per Section 480 of BNSS, 2023. The applicant/accused Tribhuwan Chittranjan Sinha has prayed for releasing him on bail in connection with File No. 105/21.07.2025 registered with MGST under Section 132 of Goods and Services Tax Act, 2017. Perused application and say. Heard Ld. counsel Mr. Sachin P. Kumar for applicant/accused and Ld. Special PP Mr. R. K. Pathak for MGST at length. I have given my thoughtful consideration to the submissions advanced by Ld. counsels for both sides.
