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YOGESH KUMAR GOYAL vs. DIRECTORATE GENERAL OF GST INTELLIGENCE & OTHERS
(Delhi High Court)

Hon'ble Judges:

MUKTA GUPTA
Pet. Counsel
Shailendra Singh
Harsh Choudhary
Ishaan Jain
Res. Counsel
Harpreet Singh

Petitioner / Applicant

YOGESH KUMAR GOYAL
Respondent DIRECTORATE GENERAL OF GST INTELLIGENCE & OTHERS
Court Delhi High Court
State

Delhi

Date May 12, 2023
Order No.

BAIL APPLN. 3257/2021 BAIL APPLN. 3401/2021

Citation

2023(5) TAXREPLY 7462
Original Order
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ORDER

ORDER 1. By these petitions, the petitioners have sought regular bail in the investigation/inquiry carried on by the respondent in DZU/INV/GST/ A894/2021 registered under Sections 132(1)(b) & (c) of the Central Goods and Services Tax Act 2017 (in short CGST Act). 2. According to the respondent, on an investigation/inquiry carried out, a complaint had been filed against the petitioners before the learned Trial Court with the allegations that M/s. Jetibai Grandsons Services India Pvt. Ltd. (in short ‘JGSIPL’) along with various other firms including M/s. Urja Global Limited (in short ‘Urja’) of which the petitioner Yogesh Kumar Goyal is a Director was allegedly involved in fraudulently availing and passing on ineligible/fake Input Tax Credit (in short ‘ITC’). As per the respondent, M/s. JGSIPL purportedly showed itself as engaged in procurement of Battery (HSN 8507), Solar Panel (HSN 8541) and also as receiving Job Work Services (HSN 998....

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