Harsh v. Directorate General of GST Intelligence

The petitioner, Harsh, approached the Punjab & Haryana High Court by filing a petition under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) seeking the concession of regular bail in connection with prosecution initiated by the Directorate General of GST Intelligence (DGGI), Chandigarh.

The prosecution alleged that the petitioner was involved in a large-scale GST fraud involving the issuance of fake invoices without actual supply of goods or services through six non-existent or non-functional firms. According to the department, these fictitious entities were used to avail, utilise and pass on fraudulent Input Tax Credit (ITC) amounting to several crores of rupees, resulting in substantial loss to the Government exchequer.