Kuldip Singla Vs Directorate General of GST (Punjab and Haryana High Court)
Summary: The Punjab and Haryana High Court allowed the first bail petition filed by Kuldip Singla under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 in a complaint involving alleged offences under Section 132 of the CGST Act, 2017 and corresponding GST provisions. The respondent alleged that the petitioner and his partner had fraudulently availed and utilised Input Tax Credit of Rs.47.50 crores on fake invoices having taxable value of Rs.263.94 crores without actual transactions of goods. The petitioner disputed the allegations and contended that M/s Maruti Alloys was an active furnace unit supported by balance sheets, electricity bills, GST invoices, E-way bills and other documents. He also questioned the legality of his arrest. The High Court considered that the petitioner had remained in custody for approximately four months, had clean antecedents, the evidence was documentary in nature, the trial was unlikely to conclude soon and there was nothing on record indicating that he would tamper with evidence, influence witnesses or fail to cooperate with the trial. Referring to Supreme Court decisions concerning GST arrests, personal liberty and bail, including Vineet Jain, Radhika Agarwal, Sanjay Chandra and Ratnambar Kaushik, the Court held that continued detention would serve no useful purpose. Without commenting on the merits, the Court granted bail subject to conditions.
Bail Petition in Alleged Fake ITC Case
The petitioner filed his first petition for bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023. He was in custody in a complaint case filed by the respondent for offences punishable under Section 132 of the Central Goods and Services Tax Act, 2017 and corresponding GST provisions.
