SHUBHAM KHANDELWAL v. STATE OF NCT OF DELHI

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

High Court, Delhi

Amit Sharma, Justice

SHUBHAM KHANDELWAL

STATE OF NCT OF DELHI

BAIL APPLICATION No. 1329/2022 dated 08.02.2023

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 132

Decision : In favour of assessee

Application for grant of bail – Unauthorized and fraudulent claim of ITC – Setting up a number of fictitious companies, which were being used for purposes of defrauding the Government – The present FIR was registered on a complaint dated 14.11.2018 filed by Assistant Commissioner, VATO against one Mr. Sanjay Garg, proprietor of M/s Saraswati Enterprises – The allegations in said FIR are related to unauthorized and fraudulent claim of input tax credit in respect of Goods and Services Tax (‘GST’) by M/s Saraswati Enterprises – Held that: The present applicant has been in judicial custody since 17.07.2021, the chargesheet and the supplementary chargesheet have already been filed – This Court is of the view that the present applicant is similarly placed to the co-accused Pulkit who has already been granted bail by a coordinate bench of this Court vide order dated 12.04.2022 in BAIL APPLN. 21/2022 – As per the status report, there are no prior criminal antecedents of the present applicant and no useful purpose will be served by keeping the applicant in judicial custody any further – The applicant is admitted to bail upon his furnishing a personal bond in the sum of Rs. 1,00,000/- alongwith two sureties of the like amount to the satisfaction of the learned Trial Court/Link Court, further subject to the terms and conditions imposed.

Represented By:

Counsel for the Petitioner: Rajeev Mohan, Mudit Jain, Kunal Dewan, Aarohi Mikkilineni, Rishi Gupta & Mohit Joshi, Advs.

SHUBHAM KHANDELWAL v. STATE OF NCT OF DELHI

SHUBHAM KHANDELWAL v. STATE OF NCT OF DELHI

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