ASHRAFBHAI IBRAHIMBHAI KALAVDIYA v. UNION OF INDIA & ANR. – BOMBAY HIGH COURT

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Bombay

Ashwin D. Bhobe, Justice

ASHRAFBHAI IBRAHIMBHAI KALAVDIYA

UNION OF INDIA & ANR.

CRIMINAL BAIL APPLICATION No. 420 of 2025 dated 18.07.2025

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 69 & 132

Decision : In favour of assessee

Bail application – GST evasion – Fraudulent availment and passing of ITC – Non-communication of grounds of arrest – Violation of Article 22(1) and Section 50 CrPC – Court noted arrest memo and authorization to arrest do not fulfil constitutional and statutory mandate – Internal document not addressed to applicant cannot be deemed communication of grounds – Arrest held illegal as DGGI failed to discharge burden of proving compliance with Article 22(1) – Violation of Article 22(1) and Section 50 CrPC vitiates arrest and entitles accused to bail – Reliance placed on various Supreme Court rulings – Pendency of similar case not sufficient ground to deny bail – Held: Bail granted on conditions – Petitioner to furnish bond of ₹1,00,000 with two local sureties – No inducement or tampering with evidence, cooperation with trial, surrender of passport, furnishing contact details, and bar on leaving Maharashtra without permission.

Represented By:

Counsel for the Petitioner: Sudeep Pasbola, learned Senior Advocate a/w Harshada Shirsate, Ramprasad Deore & Akhilesh Ranpise i/b Mohsin Ghaniwala, learned Advocates

ASHRAFBHAI IBRAHIMBHAI KALAVDIYA v. UNION OF INDIA & ANR. – BOMBAY HIGH COURT

ASHRAFBHAI IBRAHIMBHAI KALAVDIYA v. UNION OF INDIA & ANR. – BOMBAY HIGH COURT

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