SC Sets Aside Bail Condition as Security Bond Was Linked to Undetermined Tax & Penalty Amount

Baldeep Singh Sapra Vs State (Directorate General of GST Intelligence) (Supreme Court of India) The case arose from allegations that the petitioner, a director of a company, fraudulently availed Input Tax Credit (ITC) through a chain of firms allegedly issuing invoices without actual movement of goods, causing a loss of approximately ₹30.21 crore to the State exchequer. The Directorate General of GST Intelligence (DGGI) conducted searches at the petitioner’s residence and business premises in May 2025 and subsequently arrested him under Sections 132(1)(b), 132(1)(c), 132(1)(i), and 135(5) ...