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HE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
MITALI THAKURIA
Shubham Jain, S/O. Lt. Sudesh Jain – Appellant
Versus
Union Of India Rep By Additional Assistant Director, Directorate General Of Goods And Service Tax Intelligence – Respondent
ORDER :
MITALI THAKURIA, J.
Heard Mr. B. K. Mahajan, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST for the respondent/Union of India.
2. This is an application under Section 483 of BNSS, 2023 praying for grant of bail to the accused/petitioner, who has been arrested in connection with Case No. DGGI/INT/INTL/259/2025, under Section 132(5) of the Central Goods & Services Tax Act, 2017.
3. The petitioner side has filed an additional affidavit to bring some documents on record and the respondent side also filed written objection against the prayer for bail.
4. It is submitted by Mr. Mahajan, learned counsel for the petitioner, that the present accused/petitioner is innocent and he is a businessman by profession and a law abiding person. Upon receipt of a summon from the investigating agency on 06.03.2025, the petitioner appeared before the authority and on 07.03.2025, he was arrested in connection with this case and since then, he is in judicial custody. As per allegation, he supplied coal without payment of applicable GST of Rs. 8.10 Crores and Compensation Cess of Rs. 6.57 Crores totaling to Rs. 14.67 Crores during the period from February 2
The main legal point established in the judgment is that the power to arrest under the CGST Act, 2017 should be based on valid reasons and evidence, and that bail should be the rule and jail the exce....
The court emphasized the requirement of reasons to believe and sound reasons for arrest under Section 69 of the CGST Act, and the need to balance personal liberty with the seriousness of economic off....
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