UNION OF INDIA & ORS. v. LOVKESH KUMAR – RAJASTHAN HIGH COURT
High Court, Rajasthan
Praveer Bhatnagar, Justice
UNION OF INDIA & ORS.
v.
LOVKESH KUMAR
S. B. CRIMINAL BAIL CANCELLATION APPLICATION No. 110/2024 dated 10.02.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 122 & 132
Decision : In favour of revenue
Cancellation of bail application – Fraudulent ITC availment – Department challenged bail granted to respondent – Lower court did not consider significant evidence including generation of fake invoices from fake and non-existent firms without receiving actual goods – Respondent submits only management is accountable – Held: Application for cancellation of bail allowed – Court emphasized prosecution under Section 132 of CGST Act applies to anyone involved in offense regardless of their formal position in firm – Court ordered respondent to surrender before trial court due to seriousness of allegations and involvement in fraud.
Represented by:
Counsel for the Petitioner: Kinshuk Jain, Senior Standing counsel
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