CENTRAL GOODS AND SERVICE TAX DELHI EAST v. SH. NAVAL KUMAR & ORS

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Rajnish Bhatnagar, Justice

CENTRAL GOODS AND SERVICE TAX DELHI EAST

SH. NAVAL KUMAR & ORS.

CRL.M.C. 231/2021 dated 04.06.2021

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 69 & 132

Decision : In favour of revenue

Anticipatory bail – Alleged fake Input Tax Credit – The Department alleged that M/s Milkfood Limited availed fake ITC worth ₹85.4 crores from fictitious firms operated by one Ashish Aggarwal and others – Several key officers of Milkfood Limited, including the Vice President (Accounts), CFO, Whole-Time Director, and CEO, were granted anticipatory bail by the Sessions Court upon depositing ₹10 crores – The respondents contended that they had fully cooperated with the investigation, deposited a total of ₹16.27 crores voluntarily, and there were no allegations of tampering, absconding, or influencing witnesses – Held that: No supervening circumstances or misuse of bail were shown by the Department to justify cancellation – It relied on State (Delhi Administration) v. Sanjay Gandhi and Dolat Ram v. State of Haryana, reiterating that bail once granted cannot be cancelled mechanically unless it is proven that the accused has misused the liberty or obstructed the administration of justice – Since the respondents had joined the investigation, cooperated fully, and there was no evidence of tampering, flight risk, or threat to a fair trial, the petition for cancellation of anticipatory bail was dismissed.

Represented By:

Counsel for the Petitioner: Harpreet Singh, Sr. Standing Counsel with Arunesh Sharma & Suhani Mathur, Advs.

CENTRAL GOODS AND SERVICE TAX DELHI EAST v. SH. NAVAL KUMAR & ORS

CENTRAL GOODS AND SERVICE TAX DELHI EAST v. SH. NAVAL KUMAR & ORS

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