Case Details: Maheshdan Prabhudan Langa Versus State of Gujarat (2025) 28 Centax 110 (Guj.)
Judiciary and Counsel Details
- M. R. Mengdey, J.
- S/Shri A. J. Yagnik, Vedant J. Rajguru for the Petitioner.
- Ms Hardika Vyas, Shri Mitesh Amin, Additional Adv. General, Hardik Dave, Public Prosecutor & Ms Shruti S. Pathak, App. for the Respondent.
Facts of the Case
The petitioner was arrested following an FIR registered for alleged wrongful availment of Input Tax Credit (ITC) involving a substantial amount. The prosecution contended that the petitioner had engaged in fraudulent ITC claims, thereby violating Section 132 of the Central Goods and Services Tax Act, 2017, and the Gujarat Goods and Services Tax Act, 2017. In response, the petitioner sought regular bail, emphasizing that there was an unexplained delay in lodging the FIR and expressing willingness to repay the allegedly availed ITC amount. However, during the pendency of the investigation, multiple other similar offences were registered against the petitioner, further complicating his legal position.
High Court Held
The Hon’ble High Court held that in light of the pending investigation and the subsequent registration of several similar offences against the petitioner after the initial FIR, the grant of bail was unwarranted at this stage. The Court emphasized that judicial discretion in bail matters must be exercised cautiously, particularly when multiple offences of identical nature are involved. Given the seriousness of the allegations and the ongoing investigation, the Court dismissed the bail application, ruling in favor of the revenue authorities.
List of Cases Cited
- P.Chidambaram v. Directorate of Enforcement — (2020) 13 SCC 791 — Referred [Para 3]
- Sanjay Chandra v. CBI — (2012) 1 SCC 40 — Referred [Para 3]
