NARENDER KUMAR v. DIRECTORATE GENERAL OF GST INTELLIGENCE
High Court, Delhi
Neena Bansal Krishna, Justice
NARENDER KUMAR
v.
DIRECTORATE GENERAL OF GST INTELLIGENCE
BAIL APPLN. 3065/2025 dated 08.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 70 & 132
Decision : In favour of assessee
Bail application – Fraudulent ITC – Fake firms – Arrest without prior summons – Arrest memo and grounds provided after 14 hours delay – Statement under Section 70 allegedly obtained under coercion and duress – No corroborating material except self-incriminating statement – Prosecution complaint filed on 30.07.2025 – Chargesheet filed and investigation complete – Prolonged custody for over 65 days – Documentary evidence – No criminal antecedents – Fixed residence and sole breadwinner – Medical conditions requiring attention – No likelihood of tampering evidence or influencing official witnesses – Held: Bail application allowed – Applicant to furnish personal bond Rs. 25,000 with surety, informing address changes, not contacting witnesses and not tampering evidence.
Represented By:
Counsel for the Petitioner: Anubhav Singh, Nitin Kumar & Maria Mary Sunil, Advs.
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