Kanhaiya Nilambar Jha v. Union of India & Others

Background of the Case

In this significant case, the petitioner, Kanhaiya Nilambar Jha, approached the High Court alleging illegal detention and violation of his fundamental rights by GST authorities during an investigation into alleged fraudulent availment of Input Tax Credit (ITC).

The petitioner was associated with a company that was under investigation by the GST department for alleged large-scale ITC fraud. According to the petitioner, on 17.06.2025, GST officers visited the office of a Chartered Accountant where he was working and allegedly took him into custody without issuing any summons, arrest memo, or written order.