Kala Ram Purohit vs State

G.K.Ilanthiraiyan, J

The petitioner, who was arrested and remanded to judicial custody on 06.03.2026 for the alleged offence under Section 132(1)(b) and punished under Section 132(1) of the Central Goods and Services Tax Act, 2017, in R.R.No.4 of 2026 in F.No.DGGI/INTL/253/2026-Gr E, on the file of the respondent, seeks bail.

The learned counsel for the petitioner, pleading innocence on the part of the petitioner, who has been in incarceration since 06.03.2026 and false implication in the case, seeks indulgence of this Court. He further submitted that the petitioner has been incarcerated for almost 55 days and major part of the investigation has been completed. The digital forensic imaging of electronic devices has already been completed and the data have been taken by the respondent. He further submitted that the similarly placed co-accused was enlarged on bail by this Court in Crl.O.P.No.10391 of 2026 on 29.04.2026. He further submitted that even as per the prosecution, the petitioner is said to have received 1% commission in the transaction.

The case of the prosecution as put forth by the learned Special Public Prosecutor appearing for the respondent, opposing for grant of bail, is that the petitioner has raised bogus invoices without supply of any goods or services for passing of ineligible input tax credit to the tune of Rs.37.5 crores through fictitious GST registered and thus, committed offence punishable under Section 132(1)(b) of the Central Goods and Services Tax Act, 2017 (CGST Act). He further submitted that the petitioner, by raising fictitious transactions, has cheated the Government to the tune of 37.5 crores.

Having heard the learned counsel for the petitioner, the learned Special Public Prosecutor for the respondent and perused the materials available on record and considering the period of incarceration undergone by the petitioner and the fact that the investigation has been almost completed and the co-accused was granted bail by this Court, this Court is inclined to grant bail to the petitioner with certain condition and accordingly, the petitioner is ordered to be released on bail on his executing bond for a sum of Rs.15,000/- (Rupees Fifteen Thousand only), with two sureties each for a like sum, to the satisfaction of the Additional Chief Metropolitan Magistrate Court, Egmore, Chennai, and on further conditions that:

[a] the sureties shall affix their photographs and Left Thumb Impression in the surety bond and the Magistrate may obtain a copy of their Aadhar card or Bank pass Book to ensure their identity;

[b] the petitioner shall report before the respondent police daily at 10.30 a.m, until further orders;

[c] the petitioner shall not abscond either during investigation or trial;

[d] the petitioner shall not tamper with the evidence or witness either during investigation or trial;

[e] on breach of any of the aforementioned conditions, the learned Magistrate/Trial Court is entitled to take appropriate action against the petitioner in accordance with law as if the conditions had been imposed and the petitioner released on bail by the learned Magistrate/Trial Court itself, as laid down by the Hon'ble Supreme Court in P.K.Shaji vs. State of Kerala [(2005)13 SCC 283];

[f] if the petitioner thereafter abscond, a fresh FIR may be registered under Section 269 of the Bharatiya Nyaya Sanhita, 2023.