DAULAT SAMIRMAL MEHTA v. ASSISTANT DIRECTOR & ORS. – BOMBAY HIGH COURT
High Court, Bombay
N. J. Jamadar, Justice
DAULAT SAMIRMAL MEHTA
v.
ASSISTANT DIRECTOR & ORS.
WRIT PETITION No. 3111 of 2025 dated 16.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 132
Decision : In favour of assessee
Bogus ITC – Bailor sought passport return and permission to travel abroad post 2021 bail – Trial court rejected fraud allegations under section 132(1)(b),(c) CGST, adjudication penalties on petitioner & companies, CA misconduct finding, prosecution sanction filed – HC earlier quashed similar rejection noting 3.5yr delay sans complaint – Held: Writ allowed permitting 10-day business travel (London/Paris/Italy/Berlin) & 8-day Bali vacation subject to Rs.1L court deposit, detailed itinerary affidavit, passport copy to IO – No flight risk, material showing evasion intent post 5yr bail compliance.
Represented By:
Counsel for the Petitioner: Brijesh Pathak & Anjali Joshi
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