Authority: High Court of Gujarat, Ahmedabad (Hon. Justice Ilesh J. Vora)

Order Date: 17 July 2026

Case Overview

  • Parties: Applicant Ramakant Pal, Director of M/s. WLTPE (Yoke Payment India Private Limited); Respondents: State of Gujarat & others, Senior Intelligent Officer, GST Intelligent, Ahmedabad Zonal Unit, Bhavik Sahani (Director of M/s. WLTPE) and Ramakant Pal.
  • Complaint No. 173676 of 2026 dated 27.05.2026 filed under Sections 32(1)(b) and 31(c) of CGST Act, read with Sections 332(1)(i), 332(5) of CGST Act, Section 210 of BNSS 2023, Sections 134 and 132(6) of CGST Act.
  • Allegations: Systematic fraud by issuing fake invoices for taxable value Rs 351.19 crore, claiming input tax credit Rs 63.21 crore, affecting 18 beneficiary companies, without actual e‑top‑up services.
  • Investigation: Searches conducted, seizure of substantial cash, computer gadgets, e‑ledger; applicant detained since April 2026.
  • Potential penalty: Maximum imprisonment of five years; case rests on documentary evidence.

Final Outcome

  • The court allowed the bail application.
  • Applicant to be released on regular bail upon execution of a personal bond of Rs 1,00,000 with an equal surety, to the satisfaction of the trial court.
  • Conditions imposed:

(a) Not to misuse liberty;

(b) Not to act against prosecution interests;

(c) Surrender passport within one week;

(d) No departure from India without permission of the Sessions Judge;

(e) Furnish latest residential address to Investigating Officer and Court; any change requires prior permission;

(f) Cooperate in trial without seeking unnecessary adjournments.

  • Bail bond to be executed before the trial court; Sessions Judge may modify or relax conditions; breach may lead to warrant issuance.

Topics: GST Fraud, Criminal Bail