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HIGH COURT OF MADHYA PRADESH
Dheeraj Gupta – 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. 40741 of 2025
DHEERAJ GUPTA
Versus
THE STATE OF MADHYA PRADESH
Appearance:
Shri Sankalp Kochar - Advocate for the applicant.
Shri A. Rajeshwar Rao - Advocate for the respondent.
ORDER but a larger loan could be secured if he formed a proprietorship firm and obtained GST registration in the name of the said firm. Acting on this inducement and false assurance, the complainant registered a firm
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....
The main legal point established in the judgment is the requirement of previous permission from the Commissioner to prosecute under the GST Act and the discretion of the court in granting anticipator....
The seriousness of economic offences, such as GST evasion, and the need for custodial interrogation in cases involving forgery and economic crimes.
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