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ISHAN GUPTA vs. UNION OF INDIA RAIPUR
(Chhattisgarh High Court)

Hon'ble Judges:

RAMESH SINHA
Pet. Counsel
Shevendu Pandya
Sanskar Rajput
Res. Counsel
A.s. Kuchwaha

Petitioner / Applicant

ISHAN GUPTA

Respondent UNION OF INDIA RAIPUR
Court Chhattisgarh High Court
State

Chhatisgarh

Date Oct 24, 2024
Order No.

MCRC No. 6972 of 2024

Citation

2024(10) TAXREPLY 11942
Original Order
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ORDER

ORDER 1. The applicant has preferred this First Bail Application under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail, as he has been arrested in connection with Crime No. DGGI 14/2023-24, registered at Police Station – Directorate General of Intelligence G.S.T., Raipur (C.G.) for the offence punishable under Sections 132(1)(b) and 132(1)(c) of CGGST Act, 2017. 2. As per the story of the prosecution, The Directorate General of Goods and Services Tax Intelligence (DGGSTI) has alleged that Ishan Gupta was involved in creating fake firms and issuing fraudulent invoices under Section 132 of the CGST Act. It is claimed that these fake firms were established to inflate turnovers and claim wrongful Input Tax Credits (ITC) without any actual exchange of goods or services. The prosecution asserts that Ishan Gupta played a key role in this alleged tax evasion scheme, resulting in substantial revenue loss to the government. However, despite the ....

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