Authority: Hon. Mr. Justice Ilesh J. Vora, High Court of Gujarat at Ahmedabad

Order Date: 17/07/2026

Case Overview

  • Parties: Applicant: Shri Bhavesh Kumar Sahni (Director, M/s. WLTPE / Yoke Payment India Private Limited) and Shri Ramakant Pal (Director, same company). Respondents: State of Gujarat & anr., represented by Senior Intelligent Officer, GST Intelligent, Ahmedabad Zonal Unit.
  • Proceedings: Application No. 15066 of 2026 filed under Section 483 of the Bharatiya Nagrik Suraksha Sanhita, 2023 seeking successive regular bail after the filing of a charge‑sheet.
  • Underlying Complaint: Complaint Case No. 173676 of 2026 dated 27.05.2026, invoking Sections 32(1)(b) & 31(c) of the Central Goods and Services Tax Act, 2017, read with Sections 332(1)(i), 332(5) of the CGST Act, Section 210 of the BNSS, 2023, and Sections 134 & 132(6) of the CGST Act.
  • Allegations: The company and its directors allegedly orchestrated a systematic fraud by issuing fake invoices without any underlying e‑top‑up services, thereby claiming fraudulent input tax credit (ITC). Fake invoices amounted to a taxable value of Rs 351.19 crore, generating ITC of Rs 63.21 crore for 18 beneficiary companies, causing substantial loss to government revenue.
  • Investigation Findings: Searches conducted with competent authority approval led to seizure of substantial cash, electronic gadgets, and the e‑ledger of the company. Statements of the applicant and others were recorded. The investigation is deemed complete.
  • Custody Details: The applicant has been in jail since April 2026. The maximum punishment for the alleged offence is five years.

Final Outcome

  • The Court held that further detention is unnecessary and granted regular bail.
  • The applicant is ordered to be released on execution of a personal bond of Rs 1,00,000 (Rupees One Lakh only) with a surety of the same amount, to the satisfaction of the learned Trial Court.
  • Bail Conditions:

1. Not to take undue advantage of liberty or misuse liberty.

2. Not to act in a manner injurious to the interest of the prosecution.

3. Surrender passport, if any, to the lower court within a week.

4. Not to leave India without prior permission of the Sessions Judge concerned.

5. Furnish latest residential address to the Investigating Officer and the Court at the time of bond execution and not change residence without prior permission of the trial Court.

6. Cooperate in trial without seeking unnecessary adjournments.

  • The authorities shall release the applicant if he is not required in connection with any other offence. Breach of any condition may lead to appropriate action or issuance of a warrant.
  • The bail bond is to be executed before the learned trial Court having jurisdiction to try the case. The Sessions Judge may modify or relax any condition as per law.
  • The order expressly states that nothing herein constitutes an opinion on the merits of the case.

Topics: GST Fraud, Bail Order