Manoj Bansal Vs Director General of GST Intelligence (Punjab and Haryana High Court)
The Punjab and Haryana High Court disposed of a petition filed under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023, challenging the order dated 15.07.2025 passed by the Chief Judicial Magistrate, Rohtak, which had rejected the petitioner’s application seeking permission to travel abroad.
The petitioner, a Director of M/s Nikita Industries Pvt. Ltd., a registered GST assessee engaged in manufacturing pure lead and lead alloys in Haryana, was involved in prosecution arising from DGGI search proceedings conducted on 27.03.2018 at the company’s business premises and the petitioner’s residential premises. The proceedings concerned alleged wrongful availment of Input Tax Credit. The petitioner was arrested under Section 69 of the CGST Act and was arrayed as an accused in Complaint Case No. IV(6) DGGI/RRU/INV/22/2018-19 under Sections 132(1)(b) and 132(1)(c), punishable under Section 132(1)(i) of the CGST Act, 2017. The alleged fraudulent ITC benefit was approximately Rs.15.44 crores, based on invoices issued by alleged non-existent or fictitious supplier firms.
The petitioner was arrested on 07.12.2020 and remained in judicial custody until 16.03.2021. He was subsequently granted regular bail by final order dated 28.09.2021 in CRM-M No. 2869 of 2021.
