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...


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 the alleged offence carried a maximum sentence of up to seven years. It also recorded that the case was based on documentary material, which had already been collected, and that continued custody was unlikely to serve any purpose.

The State opposed bail,...

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