Directorate General Of Gst Intelligence (Dggi) vs Yogesh Kumar Gupta

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 Supreme(Del) 171

IN THE HIGH COURT OF DELHI AT NEW DELHI
Sanjeev Narula
Directorate General Of Gst Intelligence (Dggi) – Appellant
Versus
Yogesh Kumar Gupta – Respondent

Advocates Appeared:
For the Petitioner:Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur, Mr. Jai Ahuja and Mr. Akshay Saxena, Advocates.
For the Respondent:Mr. Mohit Mathur, Senior Advocate with Mr. Manish Pratap Singh and Mr. Ajay Singh, Advocates.

ORDER :

1. The present petition has been filed under Section 483(3) of Bharatiya Nagarik Suraksha Sanhita, 2023, [“BNSS”] (erstwhile Section 439(2) of the Code of Criminal Procedure, 1973, [“Cr.P.C.”]), by the Directorate General of GST Intelligence,, [“DGGI”] seeking cancellation and setting aside of the regular bail granted to the Respondent by order dated 3^rd March, 2025 passed by the CJM, New Delhi District.

2. Briefly stated, the facts of the present case, as outlined in the petition, are as flows:

2.1 The Respondent, Sh. Yogesh Kumar Gupta, is the mastermind of a fraudulent billing racket, operating through 16 firms/ companies, engaged in the practice of issuing GST invoices without the actual supply of goods or services. This operation is executed in a planned and systematic manner, with an intent to defraud the government exchequer. The Respondent has also been playing an active role in passing of fraudulent ITC.

2.2 At the time of the Respondent’s arrest, the total amount of fraudulent ITC generated and passed by him was INR 86.37 crores. However, further investigation and analysis of the evidence gathered determined that the actual quantum of fraudulent ITC passed by the Resp