2025 (4) TMI 1658 - HC - GST

Seeking garnt of bail - availment of of input tax credit without actual receipt of the good and thereby availed benefit of input tax credit by using false or forged bill - offences prescribed under Section 132 (1)(c) of CGST Act - It is submitted at the bar that already investigation has been completed and report has been submitted - HELD THAT - This court has not found any allegation of any violation of the conditions stipulated in the interim order dated 18.12.2024. Therefore in the fitness of things and as agreed to by the learned counsels for the parties the present writ petition stands disposed of making the aforesaid interim order dated 18.12.2024 absolute. Petition disposed off.

Summary

The Gauhati High Court, presided by Hon'ble Justice Arun Dev Choudhury, addressed a writ petition challenging proceedings under Section 132(1)(c) of the CGST Act, 2017, relating to alleged wrongful availing of input tax credit through forged bills. The petitioner was arrested and detained since 04.12.2024. After considering relevant legal provisions and precedents-including Arnab Manoranjan Goswami v. State of Maharashtra (AIR 2021 SC 1)-the Court on 18.12.2024 granted interim bail subject to stringent conditions: furnishing personal and surety bonds of Rs. 1 Lakh each, cooperating with investigation, refraining from influencing witnesses or obstructing investigation, and not misusing liberty.Subsequent to completion of investigation and submission of report, with no violation of bail conditions found, the Court disposed of the writ petition by making the interim bail order absolute. The Court clarified that these orders do not comment on the merits of the GST authorities' allegations or the petitioner's contentions.