Indian judicial proceedings regarding GST fraud cases

Legal proceedings involving allegations of Goods and Services Tax (GST) fraud and fraudulent Input Tax Credit (ITC) claims have appeared in multiple Indian courts.

In one instance, the Supreme Court of India restored a bail petition for a proprietor accused of issuing invoices without supplying goods and falsifying documents, an act allegedly resulting in a revenue loss of ₹43,08,22,936. The Court ordered a fresh hearing following claims of procedural irregularities during the initial bail process, though interim bail remains in effect.

Separately, the Delhi High Court granted anticipatory bail to directors of a firm investigated for the alleged fraudulent availment of ₹22.42 crore in ITC. The petitioners maintained they were bona fide purchasers with proper documentation. Additionally, the Allahabad High Court granted bail to an individual accused of involvement in the forgery and fraudulent procurement of GST registrations, noting the individual was not named in the initial First Information Report.