DIRECTORATE GENERAL OF GST INTELLIGENCE vs RAKESH KUMAR GOYAL

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 04th March, 2025 Pronounced on: 27th June, 2025 + CRL.M.C. 631/2021 DIRECTORATE GENERAL OF GST INTELLIGENCE Headquarters, New Delhi .....Petitioner Through: Mr. Satish Aggarwala Sr. Standing Counsel with Mr. Gagan Vaswani, Adv. versus RAKESH KUMAR GOYAL S/o Late Sh. Sat Prakash Goyal R/o 2-C, Sarabha Nagar Ludhiana .....Respondent Through: Mr. Shadman Ahmed Sidiiqui, Advocate. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T NEENA BANSAL KRISHNA, J. 1. The Petition under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as “Cr.P.C.”) has been filed to seek recall of the Order dated 23.12.2020 vide which Bail has been granted to the Respondent/Rakesh Kumar Goyal, in the Complaint filed against him for offences punishable under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017), on account of evasion of CGST running into crores of rupees. 2. Briefly stated, the officers of Directorate General of GST Intelligence (DGGI) developed an intelligence that (i) M/s Aastha Apparels Pvt. Ltd., (ii) Signature Not Verified Signed By:RITA CRL.M.C. 631/2021 Page 1 of 10 SHARMA Signing Date:02.07.2025 12:02:32 M/s JBB Apparels Pvt. Ltd., (iii) M/s JBN Apparels Pvt. Ltd., and (iv) M/s Nautilus Metal Craft Pvt. Ltd., were engaged in fraudulent availment of Input Tax Credit (ITC) on the Invoices of non-existing and fictitious Firms or such Firms which apparently did not make any purchases themselves. 3. It was also gathered that they were also utilizing this fraudulently availed ITC for payment of Integrated Goods and Services Tax (IGST) on export of goods (also termed as zero rated supply under IGST Act, 2017) and taking refund of su