GST Update

 Desk of CA. Praveen Sharma – 1116  Series (CAPS) 

 Supreme Court IN THE CASE OF Senior Intelligence Officer v. Mohammed Kamran

Allegations: The proprietor allegedly issued invoices without goods, fraudulently claimed ITC and falsified records, causing revenue loss of approximately ?43.08 crore.

Revenue’s challenge: The Department challenged the Karnataka High Court’s bail order, alleging inadequate opportunity to present its case.

Parallel proceedings: The accused pursued release before the Sessions Court and writ court while his High Court bail petition remained pending.

Material suppression: Rejection of bail and refusal of interim release were not disclosed to the judge considering bail.

Forum shopping: The Supreme Court strongly deprecated this conduct as an abuse of judicial process.

Utmost good faith: Discretionary bail jurisdiction requires uberrima fides—full and honest disclosure of material proceedings.

Inadequate listing notice: Urgent vacation listing occurred without adequate notice to Revenue; however, Revenue was not wholly unrepresented at the hearing.

Fresh consideration: The Court revived the bail petition and remitted it to the High Court for determination after completing pleadings.

Outcome: Relief favoured Revenue through reconsideration, but immediate custody was not ordered. The accused continued on interim bail under existing conditions pending further orders.