Jaswant Singh @ Rolly Babu Vs Union of India (Patna High Court)
Summary: The Patna High Court considered the regular bail application of Shri Jaswant Singh @ Rolly Babu in connection with Complaint Case No. 49 of 2026, arising from allegations under Section 132(1)(a), (b), (c) and (d) of the Central Goods and Services Tax Act, 2017. The petitioner was arrested following summons/interrogation in a CGST complaint concerning alleged tax evasion and fraudulent transactions.
The prosecution alleged that the petitioner issued tax invoices to multiple beneficiary firms without actual physical movement or supply of goods, fraudulently availed input tax credit without actual receipt of goods or services and without corresponding e-way bills, falsified accounts and financial records, and abetted and operated shell entities by controlling GST credentials, banking operations, passwords and compliance activities. The alleged revenue implication was approximately Rs. 73.75 crores.
The petitioner denied the allegations and contended that his arrest was based merely on suspicion and without the requisite “reason to believe”. He argued that the allegations principally rested upon statements of proprietors of other firms and co-accused persons, without giving him an opportunity for cross-examination. He also submitted that the allegation concerning control of GST credentials was incorrect, that no incriminating material, notebook or diary was found during the search of his residence, and that the filing of returns and other forms had been handled by his accountant. According to the petitioner, investigation of the relevant IP address would be necessary before attributing responsibility for electronic filings.
