Introduction

The petitioner, Sri Jagadish Upadhyay (Accused No. 2), was arrested by the Anti-Evasion Wing of the Medchal GST Commissionerate in connection with an investigation into an alleged fake Input Tax Credit (ITC) fraud of approximately ₹21.89 crore. The department alleged that the accused had fraudulently availed ITC by using bogus invoices without genuine underlying transactions.

An FIR was registered for offences punishable under Section 132(1)(b), (c), (f) and (l) read with Section 132(1)(i) of the CGST Act, 2017. The petitioner was arrested on 28 January 2026 and remanded to judicial custody on 29 January 2026.