Anil Kumar Vs Union of India (Rajasthan High Court)
Summary: Rajasthan High Court dismissed the regular bail application of Anil Kumar, who was arrested in proceedings under Section 132(1)(b), (c), (f) and (l) of the CGST Act, 2017. The prosecution alleged that he managed seven firms which issued invoices without supply of goods, availed invoices from fake firms created by Ashutosh Garg, opened four additional firms, sold invoices on commission and passed on fake Input Tax Credit of ₹20,28,40,841. The petitioner, in custody since 18.11.2023, argued that the offences were triable by a Magistrate, carried a maximum punishment of five years and that the trial would take considerable time; he relied on the Supreme Court decision in Ratnambar Kaushik v. Union of India.
The High Court distinguished that decision on facts, observing that it concerned supply of goods without payment of CGST and not generation of fake ITC. It further noted that in Lalit Goyal v. Union of India, involving alleged fake firms and ITC of ₹18.91 crore without transportation of goods, the Supreme Court had dismissed the special leave petition against denial of bail. Holding that economic offences constitute a class apart and require a different approach in bail matters, and considering the gravity of the allegations and the alleged fake ITC of ₹20.28 crore, the Court declined to enlarge the petitioner on bail and dismissed the application.
