Naveen Tayal Vs CGST, Faridabad (Punjab and Haryana High Court)
The Punjab and Haryana High Court considered a petition seeking regular bail in a complaint filed under Sections 132(1)(b), 132(1)(c), 132(1)(f), and 132(1)(i) of the Central Goods and Services Tax Act, 2017. The complaint alleged that the petitioner and a co-accused were involved in issuing fake invoices to avail and pass on ineligible Input Tax Credit (ITC) without actual supply of goods. According to the allegations, two firms were used for availing and passing on ineligible ITC. Investigation of GST returns revealed that one firm had availed ITC from the other, which allegedly passed on ineligible ITC of approximately ₹30.4 crore during the period from December 2023 to March 2024 through fake invoices without movement of goods. Based on these allegations, an investigation was initiated and the petitioner was arrested on 06.05.2025.
The petitioner sought bail on the ground of parity with the co-accused, who had already been granted regular bail by the High Court. It was argued that the petitioner had been in custody since 06.05.2025, had undergone approximately ten months of incarceration, and had no criminal antecedents. The petitioner contended that his case stood on the same footing as that of the co-accused.
