Annu Jain v. Director General of GST Intelligence

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

The petitioner was accused of committing offences punishable under Sections 132(1)(b), 132(1)(c), 132(1)(i) and Section 132(5) of the CGST Act, 2017, read with Section 20 of the Integrated Goods and Services Tax Act, 2017, relating to the alleged availment and passing of fake Input Tax Credit (ITC).