Baldeep Singh Sapra Vs State (Directorate General of GST Intelligence)
Date: December 14, 2025
Subject Matter
Bail allowed in GST ITC fraud case; investigation complete, procedural lapses noted
Summary
The High Court has allowed the bail petition of an accused implicated in a GST Input Tax Credit (ITC) fraud case involving approximately ₹30.21 Crores. The Court considered factors such as the completion of the investigation, the maximum punishment o…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. Alleging the commission of offence punishable under Section 132(1)(b)&(c) read with Sections 132(1(i) and 135(5) of the Central Goods and Services Tax Act, 2017, hereinafter being referred to as “CGST Act”, the case No. INT/7-2005-Group-E O/o ADG-DGGI-ZU-Chandigarh has been registered, wherein the petitioner has been implicate…