ASHISH JAIN v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

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

High Court, Bombay

Ranjit More, Justice & Bharati H. Dangre, Justice

ASHISH JAIN

UNION OF INDIA & ORS.

WRIT PETITION No. 3804 of 2019 dated 31.07.2019

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Decision : Dismissed

Arrest – Large-scale GST fraud – The petitioner approached the High Court under Article 226 of the Constitution of India, challenging the summons issued by the Assistant Commissioner of CGST & Central Excise, Preventive – The petitioner contended that the respondent authority could not initiate investigation without following the procedure under Sections 154 or 155 of the Criminal Procedure Code; specifically, that a cognizable offence requires registration of an FIR before investigation, and a non-cognizable offence requires prior permission from a Magistrate – It was stated that the petitioner was a key beneficiary and mastermind behind a fraud involving non-existent supply of goods worth approximately ₹150 crore and fraudulent credit of ₹27 crore – Held that: Declined to grant any relief from arrest to the petitioner, observing that the offence was cognizable, the petitioner was allegedly a key perpetrator in a substantial fraud, and the court was bound by the relevant Apex Court precedents – The petition was dismissed accordingly.

Represented By:

Counsel for the Petitioner: Rashmi Deshpande with A.A. Rastogi with Pratyush Saha i/b Khaitan & Co.

ASHISH JAIN v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

ASHISH JAIN v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

🔒 Premium Content

Quick Link

Get In Touch