Amit Mehra Vs Union of India (Punjab and Haryana High Court)
Summary: The Punjab and Haryana High Court dismissed Amit Mehra’s petition seeking regular bail in Case No. 442 of 2025 and File No. DGGI/INT/INTL/442/2025-RU-DGGI-SML dated 01.05.2025, arising from alleged offences under Section 132(1)(b) of the Central Goods and Services Tax Act, 2017, punishable under Section 132(1)(i) of the CGST Act and Section 20(xv) of the IGST Act, 2017.
According to the prosecution case, secret information was received concerning M/s Mefro Organic Limited and its alleged availment of input tax credit on goods-less invoices procured from four firms. Searches of M/s Mefro Organic Limited and the alleged supplier firms found the four firms to be non-existent. Directors and employees of M/s Mefro Organic Limited allegedly disclosed that the invoices were procured with the aid of Amit Mehra, proprietor of one of the four firms, M/s Kavish Overseas.
Searches were thereafter conducted at the residences of Amit Mehra and his accountant, Bunty Malhotra. Mobile phones, laptops, cheque books of numerous bank accounts and stamps were recovered. After summons, Amit Mehra appeared before the DGGI on 01.05.2025 and, according to the prosecution, made a statement recorded between 01-02.05.2025 admitting operation of four bogus firms, issuance of fake e-way bills, charging 1-2% commission and identifying nine additional bogus firms. The investigation at that stage found an alleged ITC fraud of Rs. 32 crore relating to the four firms, and Amit Mehra was arrested on 02.05.2025 under Section 69(1) of the CGST Act, 2017.
