Sandeep Kumar Goel v. Union of India
In favour of the assessee
The ruling in brief
Sandeep Kumar Goel, designated partner of an LLP (Telangana High Court, Criminal Petition 9264 of 2026, 16 July 2026, N. Tukaramji, J.), sought anticipatory bail when DG GST authorities alleged fraudulent ITC availed through fake suppliers and sought arrest for custodial interrogation under Sections 69 and 132 CGST (BNSS Section 482). Department already possessed books, returns and electronic records; petitioner cooperated with summons and showed no credible flight risk. Court found no justification for preventive custody solely to repeat questioning available through bail supervision. Anticipatory bail granted with stringent conditions including appearance and non-tampering undertakings. Outcome: in favour of the assessee. Useful for LLPs where partners face parallel liability allegations but investigation materials are largely in department custody. Not legal advice.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.69 — Power to arrest in specified offence cases.
- CGST S.132 — Punishment for certain offences; cognizable/non-cognizable classification.
- BNSS S.482 — BNSS S.482 as considered in the ruling.
Source documents
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