[Cites 3, Cited by 0]
Madras High Court
Kala Ram Purohit vs The Senior Intelligence Officer on 30 April, 2026
Author: G.K.Ilanthiraiyan
Bench: G.K.Ilanthiraiyan
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 30.04.2026
CORAM
THE HONOURABLE Mr. JUSTICE G.K.ILANTHIRAIYAN
Crl.O.P.No.11505 of 2026
Kala Ram Purohit ... Petitioner(s)
Vs.
State rep. by the Senior Intelligence Officer,
DGGI, Chennai Zone Unit,
5th Floor, Tower – II, BSNL Buildings,
No.16, Greams Road, Chennai – 600 006. ... Respondent(s)
[R.R.No.4 of 2026]
PRAYER: Criminal Original Petition filed under Section 483 of BNSS, 2023,
to enlarge the petitioner on bail concerned in R.R.No.4 of 2026 on the file of the
learned Additional Chief Metropolitan Magistrate (EOW – II), Egmore,
Chennai.
For Petitioner(s) : Mr.M.Hariharan
For Respondent(s) : Mr.S.Vinoth Kumar
Government Advocate (Crl. Side)
1/6
https://www.mhc.tn.gov.in/judis
https://www.mhc.tn.gov.in/judis
ORDER
The petitioner, who was arrested and remanded to judicial custody on
06.03.2026 for the alleged offence under Section 132(1)(b) and punished under
Section 132(1) of the Central Goods and Services Tax Act, 2017, in R.R.No.4 of
2026 in F.No.DGGI/INTL/253/2026-Gr E, on the file of the respondent, seeks
bail.
2. The learned counsel for the petitioner, pleading innocence on the part
of the petitioner, who has been in incarceration since 06.03.2026 and false
implication in the case, seeks indulgence of this Court. He further submitted that
the petitioner has been incarcerated for almost 55 days and major part of the
investigation has been completed. The digital forensic imaging of electronic
devices has already been completed and the data have been taken by the
respondent. He further submitted that the similarly placed co-accused was
enlarged on bail by this Court in Crl.O.P.No.10391 of 2026 on 29.04.2026. He
further submitted that even as per the prosecution, the petitioner is said to have
received 1% commission in the transaction.
3. The case of the prosecution as put forth by the learned Special Public
Prosecutor appearing for the respondent, opposing for grant of bail, is that the
2/6
https://www.mhc.tn.gov.in/judis
https://www.mhc.tn.gov.in/judis
petitioner has raised bogus invoices without supply of any goods or services for
passing of ineligible input tax credit to the tune of Rs.37.5 crores through
fictitious GST registered and thus, committed offence punishable under Section
132(1)(b) of the Central Goods and Services Tax Act, 2017 (CGST Act). He
further submitted that the petitioner, by raising fictitious transactions, has
cheated the Government to the tune of 37.5 crores.
4. Having heard the learned counsel for the petitioner, the learned Special
Public Prosecutor for the respondent and perused the materials available on
record and considering the period of incarceration undergone by the petitioner
and the fact that the investigation has been almost completed and the co-accused
was granted bail by this Court, this Court is inclined to grant bail to the
petitioner with certain condition and accordingly, the petitioner is ordered to be
released on bail on his executing bond for a sum of Rs.15,000/- (Rupees Fifteen
Thousand only), with two sureties each for a like sum, to the satisfaction of the
Additional Chief Metropolitan Magistrate Court, Egmore, Chennai, and on
further conditions that:
[a] the sureties shall affix their photographs and Left
Thumb Impression in the surety bond and the Magistrate
may obtain a copy of their Aadhar card or Bank pass Book to
ensure their identity;
3/6
https://www.mhc.tn.gov.in/judis
https://www.mhc.tn.gov.in/judis
[b] the petitioner shall report before the respondent
police daily at 10.30 a.m, until further orders;
[c] the petitioner shall not abscond either during
investigation or trial;
[d] the petitioner shall not tamper with the evidence or
witness either during investigation or trial;
[e] on breach of any of the aforementioned conditions,
the learned Magistrate/Trial Court is entitled to take
appropriate action against the petitioner in accordance with
law as if the conditions had been imposed and the petitioner
released on bail by the learned Magistrate/Trial Court itself,
as laid down by the Hon'ble Supreme Court in P.K.Shaji vs.
State of Kerala [(2005)13 SCC 283];
[f] if the petitioner thereafter abscond, a fresh FIR may
be registered under Section 269 of the Bharatiya Nyaya
Sanhita, 2023.
30.04.2026
ata
Note:
1. Registry is directed to forthwith upload this order in the Official
Website of this Court.
2. All concerned to act on this order being uploaded in Official
Website of this Court without insisting on certified hard copies. To
be noted, this order when uploaded in the official website of this
Court will be watermarked and will also have a QR code.
4/6
https://www.mhc.tn.gov.in/judis
https://www.mhc.tn.gov.in/judis
To
1. The Additional Chief Metropolitan Magistrate Court, Egmore, Chennai.
2. The Superintendent, Central Prison, Puzhal.
3. The Senior Intelligence Officer, DGGI, Chennai Zone Unit,
5th Floor, Tower – II, BSNL Buildings,
No.16, Greams Road, Chennai – 600 006.
4. The Public Prosecutor, High Court of Madras.
5/6
https://www.mhc.tn.gov.in/judis
https://www.mhc.tn.gov.in/judis
G.K.ILANTHIRAIYAN,J.
ata
30.04.2026
https://www.mhc.tn.gov.in/judis
https://www.mhc.tn.gov.in/judis
