KEYUR DIPAKKUMAR SHAH v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
Nikhil S. Kariel, Justice
KEYUR DIPAKKUMAR SHAH
v.
STATE OF GUJARAT & ORS.
R/CRIMINAL MISC.APPLICATION (FOR REGULAR BAIL – BEFORE CHARGESHEET) NO. 6472 of 2026 dated 23.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 69 & 132
Decision : In favour of assessee
Bail application – Wrongful ITC availment and passing ITC without actual supply of goods – Chargesheet filed – Applicant in custody since arrest date, no criminal antecedents, maximum punishment five years – Petitioner relied on Sanjay Chandra for bail principles – Held: Regular bail granted on bond with surety subject to conditions including no misuse of liberty, passport surrender, State restriction, weekly reporting and notice compliance.
Represented By:
Counsel for the Petitioner: Devang Nanavaty, Sr. Advocate with Chetan K Pandya
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