P&H: Grants Bail in GST Input Tax Credit Case, Cites Documentary Evidence and Right to Speedy Trial

punjab-haryana
⚖️ Order Date: 02 Jun 2026
Headnotes
Bharatiya Nagarik Suraksha Sanhita, 2023, S.483, Central Goods and Services Tax Act, 2017, S.132, Central Goods and Services Tax Act, 2017, S.69, Bharatiya Nagarik Suraksha Sanhita, 2023, S.187 — Bail - GST Offence based on Input Tax Credit and fake invoices — Documentary evidence, custody of more than three and a half months, maximum punishment up to seven years, absence of material showing likelihood of tampering with evidence or influencing witnesses, and no indication that

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Facts of the Case
P&H: Grants Bail in GST Input Tax Credit Case, Cites Documentary Evidence and Right to Speedy Trial The Punjab and Haryana High Court has granted bail to Rohit Kumar Gupta, who was in custody in a GST complaint alleging wrongful Input Tax Credit claims and issuance and receipt of invoices without actual supply of goods. The court noted that the petitioner had been in custody for more than three and a half months and that

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