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Case Law Details

Case Name : Ashutosh Garg Vs Union of India (Supreme Court of India)
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Ashutosh Garg Vs Union of India (Supreme Court of India)

Supreme Court of India has granted bail to Ashutosh Garg, who was denied bail in connection with a complaint alleging his involvement in GST input tax fraud. Garg had been accused of setting up fake firms and committing offenses under various sub-sections of Section 132(1) of the Central Goods and Services Tax Act, 2017.

The petitioner, who was arrested on November 2, 2023, had already spent nearly nine months in judicial custody. Bearing in mind that the specific offenses carry a maximum punishment of five years of imprisonment, and considering the significant period of incarceration already undergone by the petitioner, the apex court deemed it inappropriate to keep him in jail any longer.

The Supreme Court directed that Ashutosh Garg be released on bail, subject to terms and conditions to be imposed by the Trial Court. The Special Leave Petition filed by the petitioner was accordingly disposed of.

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER

1. The petitioner has been denied bail in connection with a complaint registered against him for offences punishable under Section 132(1)(b), (c), (f), (j) and (l) of the Central Goods and Services Tax Act 2017. The allegation is that the petitioner has set up certain fake firms and is involved in a fraud relating to payment of input tax.

2. The petitioner was arrested on 2 November 2023 and has been in custody for nearly nine months.

3. Notice was issued by this Court on 19 July 2024.

4. We have heard Mr Talwant Singh, senior counsel appearing on behalf of the petitioner, and Mr Vikramjit Banerjee, Additional Solicitor General appearing on behalf of the Union of India.

5. Bearing in mind that the offence carries a maximum punishment of five years of imprisonment and the period of custody already undergone, we do not consider it appropriate to keep the petitioner languishing in jail any further. The petitioner shall accordingly be released on bail, subject to such terms and conditions as may be imposed by the Trial Court.

6. The Special Leave Petition is disposed of.

7. Pending application, if any, stands disposed of.

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