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HIGH COURT OF MADHYA PRADESH
Vinod Chandra Sahay – Appellant
Versus
The State Of Madhya Pradesh – Respondent
IN THE HIGH COURT OF MADHYA PRADESH
AT JABALPUR
BEFORE
HON'BLE SHRI JUSTICE SANDEEP N. BHATT
ON THE 15 OF JANUARY, 2026
MISC. CRIMINAL CASE No. 52058 of 2025
VINOD CHANDRA SAHAY
Versus
THE STATE OF MADHYA PRADESH
Appearance:
Shri Sankalp Kochar - Advocate for the applicant.
Shri A Rajeshwar Rao - Advocate for the respondent.
ORDER were handed over to the co-accused. It is further alleged that without the complainant's consent, the co-accused got registered an email ID jdrealities99@gmail.com in the GST records and also registered the complainant’s son’s mobile number for GSTOTP verifications. That subsequently, GST Registration No.23ALLPL1056B1ZM was issued in the name of Maa Narmada Traders. However, the complainant never carried out any business through the said registration. Later, when GST authorities visited the complainant, he was informed that tax dues to the tune of Rs 72,66,408/- were outstanding against the said firm. This came as a shock to the complainant, as bogus transactions of crores of rupees had been shown in the name of Maa Narmada Traders without his knowledge or involvement. It is further stated that, co-accused N.K. Khare and Satyam Soni had fraudulently filed GST retu
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....
GST authorities must follow procedural safeguards under the GST Act for prosecution, including obtaining prior sanction, and cannot invoke IPC provisions without adhering to GST procedures.
The principle of double jeopardy does not apply when offences under IPC and GST Act are distinct, emphasizing the serious nature of economic crimes.
The main legal point established is the importance of procedural compliance in arrest procedures and the need for substantiated allegations in cases of wrongful input tax credit availing.
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