Aniket Verma Vs Senior Intelligence Officer (Punjab and Haryana High Court)
The Punjab and Haryana High Court considered a petition filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, seeking regular bail for the petitioner, Aniket Verma, in Complaint Case No. COMA/61/2025 titled Directorate of GST Intelligence v. Aniket Verma. The complaint alleged offences under Section 132 read with Section 69 of the Central and Haryana Goods and Services Tax Acts, 2017.
According to the prosecution case, information was received by officers of the Directorate General of GST Intelligence (DGGI), Chandigarh Zonal Unit, that M/s Balaji Trading Company, GSTIN 02BCSPV69231Z1, was a fictitious firm engaged in availing and passing on fraudulent input tax credit (ITC). The firm’s registered business premises in Parwanoo, Himachal Pradesh, were found locked during an inspection under Section 67(1) of the CGST Act. A caretaker informed officials that Aniket Verma, the proprietor, was out of town. Despite being called upon, Verma failed to appear or provide documents until responding to a summons dated April 3, 2025, when he appeared on April 11, 2025.
During investigation, it was found that the petitioner was operating three entities — two in his own name and one in the name of his wife. The three firms — M/s Balaji Trading Company, M/s NV Industrial Corporation, and M/s Aniket Steel and Brothers — were found to be involved in fraudulent ITC transactions and were subsequently suspended by the GST authorities on May 3, March 5, and April 8, 2025, respectively. The investigation revealed that none of these firms engaged in actual supply or receipt of goods and that their GST returns reflected only paper transactions to avail and pass on bogus ITC.
