CGST, DELHI WEST v. VISHAL GOYAL
High Court, Delhi
Neena Bansal Krishna, Justice
CGST, DELHI WEST
v.
VISHAL GOYAL
CRL.M.C. 1242/2021 dated 12.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 42, 53, 67, 70, 132 & 174 & Section 20
Decision : In favour of assessee
Bail Cancellation – CGST petition under section 482 CrPC challenging CMM bail order to respondent in clandestine gutka manufacturing from unregistered unit – Raid under section 67(2) revealed multiple machines, labourers, seized pouches; estimated duty evasion via best judgment computation over months – Respondent admitted involvement, brand ownership, money laundering through dummy firms – Co-accused statements confirmed banned operations & interstate supply – Arrest post-statements – Bail granted after custody period – Department contended economic offence gravity, tampering risk, non-cooperation – Respondent denied role, retracted confession, challenged evasion computation as assumptive – Held: Petition dismissed – CMM order well-reasoned considering allegations, custody undergone, documentary evidence stage, no perversity/illegality – No bail misuse.
Represented By:
Counsel for the Petitioner: Gagan Vaswani, Advocate & Satish Aggarwala, Senior Standing Counsel
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