IN THE HIGH COURT OF JHARKHAND AT RANCHI B.A. No. 1217 of 2026 ------

Pramod Kumar Agarwal, S/o Laxmi Prasad Agarwal, R/o Village-Sudna, Near Aluminum Factory Sudna, PO & PS Medininagar, District Palamu, Jharkhand .... .... …. Petitioner Versus Union of India, represented through Intelligence Officer, Directorate General of Goods and Services Tax Itelligence, Regional Unit, Jamshedpur, having its office at 2^nd Floor, Shaurya Trade Centre, 159, Dhalbhum Road, PO & PS Sakchi, Jamshedpur, District East Singhbhum, Jharkhand .... .... .... Opposite Party C ORA M: H ON'BL E MR. JUSTICE GAUTAM KUMAR CHOUDHARY For the Petitioner : Mr. Sumeet Gadodia, Advocate Mrs. Shilpi Sandil Gadodia, Advocate Mr. Ranjeet Khushwaha, Advocate Mr. Prakhar Harit, Advocate For Union of India : Mr. Parth S. A. Swaroop Pati, APP ------

Order No.02 / Dated : 17.02.2026 I.A. No. 2292 of 2026 This interlocutory application has been filed on behalf of the petitioner wherein prayer has been made for early hearing of the instant bail application.

Prayer is allowed.

I.A. No. 2292 of 2026 is disposed of.

B.A. No. 1217 of 2026 Heard both the sides.

1. This bail application has been filed on behalf of Pramod Kumar Agarwal who is in custody since 24.12.2025 in connection with Complaint Case No. 4596 of 2025, arising out of File No. DGGI/INTL/1124/2025-Gr D-O-O/o ADD-DGGI-RU-JAMSHEDPUR for the offence registered under Sections 132(1)(a), 132(1)(f) and 132(1)(i) of the Central Goods and Services Tax Act, 2017 (hereinafter to be referred as ‘CGST Act, 2017’) pending in the Court of learned Special Judge, Economic Offence, Jamshedpur, is pressed into motion.

2. The petitioner is one of the partners of M/s Shubh Laxmi Traders, Daltonganj, engaged in the business of sale and purchase of iron ore and is registered under the provisions of CGST Act, 2017.

3. Gravamen of allegation against the petitioner is that he was involved in large scale evasion of GST. In pursuance of the intelligence received in this regard, a raid was conducted at multiple places of said firm on 02.12.2025 to 04.12.2025 under the provision of Section 67(2) of CGST Act, 2017. During search, incriminating physical and digital evidences were recovered disclosing tax evasion to the tune of Rs.35 Crores.

4. After investigation, prosecution report in the form of official complaint has been submitted against the petitioner under Section 132 of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017.

5. The prayer for bail is being made on the ground that the investigation is complete and there is no requirement of custodial interrogation. Reliance in this regard is place on (2023) 2 SCC 621 (Ratnambar Kaushik Vs. Union of India) wherein, the bail application was allowed by Hon’ble Supreme Court. It was observed that even if it was taken note that the alleged evasion of tax by the petitioner is to the extent as provided under Section 132(1)(l)(i), the punishment provided is, imprisonment which may extend to five years and fine.

6. It is further submitted that the petitioner is having history of Liver Transplant treatment for which there was no proper treatment in RIMS, Ranchi as there was no specialized department of Gastro Entomologists. Presently, the petitioner is under treatment at RIMS at Ranchi. It is further submitted that the petitioner has been diagnosed in MRI Compression of nerve roots of spine and he has been advised neuro surgery. Relevant document has been filed along with the interlocutory application. MRI of cervical and spine screening was done in which there has been found to be diffusion in the nerve.

7. It is also submitted that out of tentative assessment of GST evasion of Rs.35 Crores, the petitioner has already suo motu deposited Rs.1.25 Crores.

8. Mr. P.A.S. Pati, learned counsel appearing for the opposite party-

Directorate General of GST, has vehemently opposed the prayer for bail and submitted that specific role of the petitioner has c