DIRECTORATE GENERAL OF GST INTELLIGENCE v. SUDHIR GULATI
High Court, Delhi
Neena Bansal Krishna, Justice
DIRECTORATE GENERAL OF GST INTELLIGENCE
v.
SUDHIR GULATI
CRL.M.C. 2666/2021 dated 27.06.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 132
Decision : In favour of revenue
Recall of bail order – Petitioner seeking recall of bail order granted to respondent accused of fraudulently availing ITC, circular trading, non-cooperation and risk of tampering with evidence – Petition filed after nearly one year without any supervening circumstances -Distinction drawn between challenge to grant of bail on merits and cancellation for violation of bail conditions – In Mahipal v. Rajesh Kumar recall requires showing arbitrary or perverse exercise of discretion – Held: Petition dismissed – Evidence largely documentary – No material to show flight risk or interference with investigation – Learned CMM noted sufficient judicial custody (28 days) and absence of need for further interrogation – Discretion exercised judiciously – No misuse or abuse of liberty shown.
Represented By:
Counsel for the Petitioner: Aditya Shekhar, Sr. Standing Counsel
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