Bail Can’t Be Denied Merely Because Probe Continues Against Absconding Co-Accused | HC

  • Blog|News|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 30 October, 2025

Latest from Taxmann

Bail denial absconding co-accused investigation

Case Details: Narender Kumar vs. Directorate General of GST Intelligence - [2025] 179 taxmann.com 391 (Delhi)

Judiciary and Counsel Details

  • Ms Neena Bansal Krishna, J.
  • Anubhav Singh, Nitin Kumar & Ms Maria Mary Sunil, Advs. for the Petitioner.
  • Ms Vertika Sharma, Kunal Goswami & Ms Khushboo, Advs. for the Respondent.

Facts of the Case

The assessee was arrested for an alleged GST offence involving fraudulent ITC through fictitious firms. The grounds of arrest were supplied on the same day, and the prosecution complaint was subsequently filed. The Directorate General of GST Intelligence (DGGI) submitted that multiple arrests had been effected while the alleged remained absconding and that trails of transactions were still being identified. Bail applications filed before the Chief Judicial Magistrate and Additional Sessions Judge were dismissed despite filing of the complaint. It was contended that their investigation was complete and custody had been maintained, asserting that pendency of investigation against the absconding co-accused could not justify denial of bail. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that pendency of investigation against an absconding co-accused cannot constitute a valid ground to deny bail. The Court observed that Sections 132 of the CGST Act, Delhi GST Act, Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, and Section 439 of the Code of Criminal Procedure, 1973, collectively support consideration of custodial status, completion of investigation, and filing of complaint in assessing bail. The Court applied these provisions to the facts, noting that the applicant’s involvement had been fully investigated and quantified, and that the continuing probe against absconding persons did not affect the applicant’s entitlement to bail. Consequently, the High Court directed that bail be granted in favour of the assessee.

List of Cases Reviewed

List of Cases Referred to

  • Arnesh Kumar v. State of Bihar (2014) 8 SCC 273 (para 3)
  • Vineet Jain v. UOI [2025] 174 taxmann.com 139/99 GSTL 129 (SC) (para 24)
  • Ratnambar Kaushik v. UOI [2022] 145 taxmann.com 296/[2023] 95 GST 548/68 GSTL 233 (SC) (para 25).

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied