GAHC010235292025

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THE GAUHATI HIGH COURT

(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : Bail Appln./3440/2025

SHRI MUKESH AGARWAL

SON OF SHRI SAGAR MAL AGARWALLA, RESIDENT OF HOUSE NO 19 , 1FLOOR, PRAKASH KUNJ, ARUNODOI PATH, R.K. CHOUDHARY ROAD KUMARPARA, GUWAHTI, BHARALUMUKH, GUWAHTI 781 009, IN THE

DISTRICT OF KAMRUP (METRO), ASSAM

VERSUS

THE UNION OF INDIA AND 2 ORS.

REPRESENTED BY THE SENIOR INTELLIGENCE OFFICER, DIRECTORATE

GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, GUWAHATI

ZONAL UNIT, HOUSE NO. 4, RAJGARH, BYE LANE NO. 2, CHANDMARI, P.O. SILPUKHURI, GUWAHATI 781 003, IN THE DISTRICT OF KAMUP, (METRO ),

ASSAM

2:ADDITIONAL DIRECTOR GENERAL

DIRECTORATE OF GENERAL OF GOODS SERVICE TAX

INTELLIGENCE

GUWAHATI ZONAL UNIT

HOUSE NO. 77

RUPKONWAR JYOTI PRASAD AGARWAL ROAD

GUWAHATI-781 037. OPP. SRIMANTA SANKARDEVA KALAKSHETRA

P.O. PANJABARI

GUWAHATI-781037.

3:THE INTELLIGENCE OFFICER

DIRECTORATE OF GENERAL OF GOODS SERVICE TAX

INTELLIGENCE

GUWAHATI ZONAL UNIT

HOUSE NO. 77

RUPKONWAR JYOTI PRASAD AGARWAL ROAD

OPP SRIMANTA SANKARDEVA KALAKSHETRA P.O. PANJABARI GUWAHATII-781037 Advocate for the Petitioner : DR. ASHOK SARAF, MR P K BORA,MR S J SAIKIA,MR. N N DUTTA,MR P BARUAH,MR S K AGARWAL Advocate for the Respondent : SC, GST, BEFORE HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR

ORDER

Date : 24-10-2025 Heard Dr. A. Saraf, learned Sr. counsel assisted by Mr. S. Agarwal, learned counsel for the applicant. Also heard Mr. S.C. Keyal, learned standing counsel, GST appearing for the respondent.

2. The present application is instituted praying for grant of regular bail to the applicant in connection with Case No. DGGI/INT/INTL/650/2023 pending before the court of learned Chief Judicial Magistrate, Kamrup (M) at Guwahati.

3. The materials brought on record revealed that a search was conducted in the business premises of M/s Balaji Steel Rolling Mills and M/s Balaji Concast on 19-05-2023. In the said search certain incriminating materials had come on record. The accused petitioner is the partner in the said two firms. The statement of the accountant of the firms Rakesh Sarkar was recorded on 19-05-2023 wherein he is said to have admitted the clandestine supply of goods having gross value of Rs. 11.46 Crores by M/s. Balaji Concast during the period from April, 2022 to May, 2023 on which GST of Rs. 1.74 Crores was payable. With regard to the goods supplied by M/s Balaji Steel Rolling Mills, the said accountant had admitted the clandestine supply of goods having gross value of Rs. 23.66 Crores made during the period April, 2022 to May, 2023 for which GST to the tune of Rs. 3.62 Crores was payable. It is further projected that the statement of the applicant was recorded on 26-02-2024 with regard to the irregularities detected in connection with supplies made by the said two firms and the applicant is stated to have agreed with the statement made by the accountant of the said firms. The applicant is further stated to have admitted tax liability of 1.74 Crores in respect of M/s Balaji Concast and Rs. 3.64 Crores in respect of M/s Balaji Steel Rolling Mills for the period from April, 2022 to May, 2023.

4. It is further projected that the applicant, herein, had made deposited an amount of Rs. 2.0 Crores in respect of liability arising in connection with supplies made by M/s Balaji Steel Rolling Mills and Rs. 15 Lakhs in respect of M/s Balaji Concast. The matter was thereafter not proceeded with. However, it is projected that the applicant on 22-05-2025 was served with a summon under Section 70 of the Central Goods & Service Tax Act, 2017 (hereinafter referred to as the CGST Tax, 2017) requiring the applicant to appear before the Addl. Director General, Directorate General of Goods and Service Tax, Intelligence, Guwahati Zonal Unit, i.e. the respondent No. 2, herein, on 10-06-2025. The applicant in response to the said summons vide communication dated 09-06-2025, informed the respondent No. 2 that the documents in connection with the investig