Harsh v. Directorate General of GST Intelligence,

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

The prosecution had registered a case alleging offences under Sections 132(1)(b), 132(1)(c) and 132(5) of the CGST Act, 2017, read with Section 20(xv) of the IGST Act, 2017, on the allegation that the petitioner was involved in generating fake invoices without actual supply of goods or services and fraudulently availing, utilising and passing on Input Tax Credit (ITC).