Bail Denied to Person Arrested for Availing Fraudulent ITC Due to Multiple Similar Offences Registered Against Him | HC
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- Last Updated on 15 March, 2025
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Case Details: Maheshdan Prabhudan Langa vs. State of Gujarat - [2025] 172 taxmann.com 213 (Gujarat)
Judiciary and Counsel Details
- M.R. Mengdey, J.
- AJ Yagnik, Vedant J. Rajguru for the Petitioner.
- Ms Hardika Vyas, Mitesh Amin, Additional Adv. General, Hardik Dave, Public Prosecutor, and Ms Shruti S. Pathak, App for the Respondent.
Facts of the Case
An FIR was registered on 27-11-2024 against the petitioner, alleging fraudulent availment of ITC of a substantial amount under the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017. The petitioner was subsequently arrested on 20-12-2024. Upon investigation, multiple other offences of a similar nature were found to be registered against him. The petitioner sought regular bail, contending that the FIR was lodged with a delay and that he was willing to repay the amount in question. The prosecution opposed the bail, arguing that the investigation was ongoing and that granting bail could hinder legal proceedings.
High Court Held
The Honourable High Court held that, given the pending investigation and the registration of multiple similar offences, bail could not be granted at this stage. The Court emphasized that repayment of ITC does not nullify criminal liability, and the nature of the allegations necessitated judicial restraint in granting bail. Accordingly, the bail application was dismissed.
List of Cases Referred to
- DGGSIT, Ahmedabad v. Harsh Vinodbhai Patel passed by Apex Court (para 3)
- Sanjay Chandra v. CBI (2012) 1 SCC 40 (para 3)
- P. Chidambaram v. Directorate of Enforcement (2020) 13 SCC 791 (para 3).
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