Leelavathi K Vs Director General of Goods and Services Tax Intelligence

CRIMINAL PETITION NO. 8231 OF 2026, CRIMINAL PETITION NO. 8232 OF 2026, CRIMINAL PETITION NO. 8233 OF 2026, CRIMINAL PETITION NO. 8234 OF 2026, CRIMINAL PETITION NO. 8236 OF 2026

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IN CRL.P No. 8230/2026:

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BETWEEN:

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VISHAL @ VISHAL DADASO TAMKHADE EMPLOYEE OF ATTICA GOLD PVT. LTD. AGED ABOUT 22 YEARS OFFICE AT BUILDING NO.1 INDIA EXPRESS BUILDING 4TH FLOOR, BALEKUNDRI CIRCLE BANGALORE - 560 001.

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…PETITIONER

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Digitally signed by NANDINI M S Location: HIGH COURT OF KARNATAKA

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(BY SRI TAHIR, ADV.)

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AND:

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DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, DGGI, ADG CHENNAI ZONAL UNIT 8TH FLOOR, BNSL BUILDING TOWER -II, NO.16, GREAMS ROAD CHENNAI - 600 006.

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SENIOR INTELLIGENCE OFFICER DGGI, CZU, CHENNAI - 600 006.

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…RESPONDENTS

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(BY SRI MADHU N RAO, ADV.,)

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NC: 2026:KHC:30866 CRL.P No. 8230 of 2026 C/W CRL.P No. 8231 of 2026 CRL.P No. 8232 of 2026 AND 3 OTHERS

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HC-KAR

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THIS CRL.P IS FILED U/S 438 CR.PC (FILED U/S 482 BNSS) PRAYING TO GRANT TRANSIT / INTERIM ANTICIPATORY BAIL TO THE PETITIONER IN RELATION TO THE PROCEEDINGS INITIATED BY RESPONDENT NO.1 AND 2 UNDER THE CGST ACT BEARING FILE NO.DGGI/INT/INTL/335/2026 FOR A PERIOD OF 08 WEEKS.

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IN CRL.P NO. 8231/2026:

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BETWEEN:

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LEELAVATHI K W/O JAGADISH R AGED ABOUT 53 YEARS R/AT NO.244, TCH COLLAGE ROAD NAGAVARA AC POST BANGALORE - 560 045. (BY SRI TAHIR, ADV.)

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...PETITIONER

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AND:

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DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE DGGI, ADG, CHENNAI ZONAL UNIT 8TH FLOOR, BNSL BUILDING TOWER -II, NO.16, GREAMS ROAD CHENNAI - 600 006.

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SENIOR INTELLIGENCE OFFICER DGGI, CZU, CHENNAIM- 600 006.

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...RESPONDENTS

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(BY SRI MADHU N RAO, ADV.)

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THIS CRL.P IS FILED U/S 438 CR.PC (FILED U/S 482 BNSS) PRAYING TO GRANT TRANSIT / INTERIM ANTICIPATORY BAIL TO THE PETITIONER IN RELATION TO THE PROCEEDINGS INITIATED BY RESPONDENT NO.1 AND 2 UNDER THE CGST ACT BEARING FILE NO.DGGI/INT/INTL/335/2026 FOR A PERIOD OF 08 WEEKS.

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IN CRL.P NO. 8232/2026:

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BETWEEN:

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SMT. SHAMEEM SULTANA AGED ABOUT 53 YEARS

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NC: 2026:KHC:30866 CRL.P No. 8230 of 2026 C/W CRL.P No. 8231 of 2026 CRL.P No. 8232 of 2026 HC-KAR AND 3 OTHERS

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W/O SRI AYUB PS R/A NO.17, T-3, MARIYAMMA APARTMENTS, CLINE ROAD COOKE TOWN FRAZER TOWN BANGALORE - 560 005.

...PETITIONER

(BY SRI TAHIR, ADV.)

AND:

DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE DGGI, ADG CHENNAI ZONAL UNIT 8TH FLOOR, BNSL BUILDING TOWER -II, NO. 16, GREAMS ROAD CHENNAI - 600 006.

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SENIOR INTELLIGENCE OFFICER DGGI, CZU CHENNAI - 600 006.

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...RESPONDENTS

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(BY SRI MADHU N RAO, ADV.)

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THIS CRL.P IS FILED U/S 438 CR.PC (FILED U/S 482 BNSS) PRAYING TO GRANT TRANSIT/INTERIM ANTICIPATORY BAIL TO THE PETITIONER IN RELATION TO THE PROCEEDINGS INITIATED BY RESPONDENT NOS.1 AND 2 UNDER THE CGST ACT, BEARING FILE NO.DGGI/INT/INTL/335/2026 FOR A PERIOD OF 08 WEEKS, OR FOR SUCH PERIOD AS THIS HONBLE COURT DEEMS FIT, TO ENABLE THE PETITIONER TO APPROACH THE COMPETENT JURISDICTIONAL COURT AT CHENNAI.

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IN CRL.P NO. 8233/2026:

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BETWEEN:

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SMT. ARBIN TAJ A AGED ABOUT 31 YEARS D/O SRI. AYUB PS R/A NO. T-3, MARIYAMMA APARTMENTS, CLINE ROAD FRAZER TOWN, BANGALORE - 560 005. (BY SRI TAHIR, ADV.)

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...PETITIONER

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NC: 2026:KHC:30866 CRL.P No. 8230 of 2026 C/W CRL.P No. 8231 of 2026 CRL.P No. 8232 of 2026 AND 3 OTHERS

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HC-KAR

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AND:

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DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE DGGI, ADG, CHENNAI ZONAL UNIT 8TH FLOOR, BNSL BUILDING TOWER-II, NO.16, GREAMS ROAD CHENNAI - 600 006.

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SENIOR INTELLIGENCE OFFICER DGGI, CZU, CHENNAI - 600 006.

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...RESPONDENTS

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(BY SRI MADHU N RAO, ADV.)

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THIS CRL.P IS FILED U/S 438 CR.PC (FILED U/S 482 BNSS) PRAYING TO GRANT TRANSIT/INTERIM ANTICIPATORY BAIL TO THE PETITIONER IN RELATION TO THE PROCEEDINGS INITIATED BY RESPONDENT NOS.1 AND 2 UNDER THE CGST ACT, BEARING FILE NO.DGGI/INT/INTL/335/2026 FOR A PERIOD OF 08 WEEKS, OR FOR SUCH PERIOD AS THIS HONBLE COURT DEEMS FIT, TO ENABLE THE PETITIONER TO APPROACH THE COMPETENT JURISDICTIONAL COURT AT CHENNAI.

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IN CRL.P NO. 8234/2026:

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BETWEEN:

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MOHAMMAS SALMAN AYUB S/O AYUB SYED PASHA AGED ABOUT 28 YEARS R/AT NO.17, FLAT NO.T-3 MARIYAM APARTMENT, CLIENCE ROAD FRASER TOWN, BANGALORE - 560 005.

...PETITIONER

(BY SRI TAHIR, ADV.)

AND:

DIRECTOR GENERAL OF GOODS & SERVICES TAX, INTELLIGENCE DGGI, ADG CHENNAI ZONAL UNIT 8TH FLOOR, BNSL BUILDING TOWER -II, NO. 16, GREAMS ROAD CHENNAI - 600 006.

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NC: 2026:KHC:30866 CRL.P No. 8230 of 2026 C/W CRL.P No. 8231 of 2026 CRL.P No. 8232 of 2026 AND 3 OTHERS

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HC-KAR

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SENIOR INTELLIGENCE OFFICER DGGI, CZU, CHENNAI - 600 006.

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...RESPONDENTS

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(BY SRI MADHU N RAO, ADV.,)

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THIS CRL.P IS FILED U/S 438 CR.PC (FILED U/S 482 BNSS) PRAYING TO GRANT TRANSIT/INTERIM ANTICIPATORY BAIL TO THE PETITIONER IN RELATION TO THE PROCEEDINGS INITIATED BY RESPONDENT NO.1 AND 2 UNDER CGST ACT BEARING FILE NO.DGGI/INT/INTL/335/2026 FOR A PERIOD OF 08 WEEKS OR FOR SUCH PERIOD AT THIS HONBLE COURT DEEMS FIT TO ENABLE THE PETITIONER TO APPROACH THE COMPETENT JURISDICTIONAL COURT AT CHENNAI.

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IN CRL.P NO. 8236/2026:

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BETWEEN:

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P.S. AYUB S/O SYED BASHA AGED ABOUT 55 YEARS R/AT NO.408, GENESIS GRAANDE 23/1 BENSON, A CROSS BENSON TOWN BANGALORE - 560 046.

...PETITIONER

(BY SRI TAHIR, ADV.)

AND:

DIRECTOR GENERAL OF GOODS & SERVICES TAX INTELLIGENCE DGGI, ADG CHENNAI ZONAL UNIT 8TH FLOOR, BNSL BUILDING TOWER -II, NO.16, GREAMS ROAD CHENNAI - 600 006.

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SENIOR INTELLIGENCE OFFICER DGGI, CZU, CHENNAI - 600 006.

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...RESPONDENTS

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(BY SRI MADHU N RAO, ADV.)

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THIS CRL.P IS FILED U/S 438 CR.PC (FILED U/S 482 BNSS) PRAYING TO GRANT TRANSIT/INTERIM ANTICIPATORY BAIL TO THE PETITIONER IN RELATION TO THE PROCEEDINGS

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NC: 2026:KHC:30866 CRL.P No. 8230 of 2026 C/W CRL.P No. 8231 of 2026 CRL.P No. 8232 of 2026 AND 3 OTHERS

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HC-KAR

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INITIATED BY RESPONDENT NO.1 AND 2 UNDER THE CGST ACT, BEARING FILE NO.DGGI/INT/INTL/335/2026 FOR A PERIOD OF 8 WEEKS, OR FOR SUCH PERIOD AS THIS HONBLE COURT DEEMS FIT TO ENABLE THE PETITIONER TO APPROACH THE COMPETENT JURISDICTIONAL COURT AT CHENNAI.

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THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S VISHWAJITH SHETTY

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ORAL ORDER

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Petitioners in the above captioned criminal petitions who are apprehending arrest in proceedings bearing No.DGGI/INT/INTL/335/2026 registered by respondent nos.1 & 2 herein for the offences punishable under Sections 132(1)(a) read with 132(1)(i) of the CGST Act, 2017, are before this Court seeking transit anticipatory bail so as to enable them to approach the jurisdictional Court and seek anticipatory bail in the aforesaid case.

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Heard the learned Counsel for the petitioners and the learned Counsel for the respondents who has filed statement of objections opposing the bail petitions.

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The allegation against the accused persons who have been running business in the name of M/s. Attica Gold Pvt. Ltd., is that they are engaged in the business of purchasing

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NC: 2026:KHC:30866 CRL.P No. 8230 of 2026 C/W CRL.P No. 8231 of 2026 CRL.P No. 8232 of 2026 HC-KAR AND 3 OTHERS

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old/used gold and silver jewellery from walk-in customers across various branches situated in South India, and thereby have evaded revenue to the tune of more than Rs.100 Crores.

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During the course of investigation, multiple raids were conducted to the business premises of the petitioners at Bengaluru and other places and it appears that certain relevant documents have been seized in the present case. Since petitioners apprehend arrest at the hands of the respondents even before they approaching the jurisdictional Court at Chennai seeking anticipatory bail, they are before this Court with a prayer to grant transit anticipatory bail.

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The Hon'ble Supreme Court in the case of PRIYA INDORIA VS STATE OF KARNATAKA - (2024)4 SCC 749 , has dealt with the power of the court in detail with regard to grant of interim anticipatory bail. If the facts of the present case are evaluated in the light of the judgment of the Hon'ble Supreme Court in Priya Indoria's case supra, I am of the view that without expressing any opinion on the merits of the case, if the petitioners herein who are seeking transit anticipatory bail so as to enable them to approach the jurisdictional Court at

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NC: 2026:KHC:30866 CRL.P No. 8230 of 2026 C/W CRL.P No. 8231 of 2026 CRL.P No. 8232 of 2026 HC-KAR AND 3 OTHERS

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Chennai in Tamilnadu State and file necessary application seeking anticipatory bail are granted relief for a limited period, the same would serve the ends of justice.

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Learned Counsel for the respondents has expressed that the petitioners may flee away from justice in the event if they are granted interim anticipatory bail in these petitions and he has also stated that there is flight risk and submits that appropriate conditions may be imposed while granting transit anticipatory bail to the petitioners.

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In view of the aforesaid, the criminal petitions are allowed. The petitioners are granted interim anticipatory bail in proceedings bearing No.DGGI/INT/INTL/335/2026 registered by respondent nos.1 & 2 for the offences punishable under Sections 132(1)(a) read with 132(1)(i) of the CGST Act, 2017, for a limited period of ten days from the date of receipt of the copy of this order, so as to enable the petitioners to approach the jurisdictional Court at Chennai in Tamilnadu seeking necessary reliefs in the aforesaid case. In the meanwhile, in the event of their arrest in the above case by the respondents, they shall be released, subject to the following conditions:

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NC: 2026:KHC:30866 CRL.P No. 8230 of 2026 C/W CRL.P No. 8231 of 2026 CRL.P No. 8232 of 2026 AND 3 OTHERS

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HC-KAR

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The petitioners shall execute a personal bond for a sum of 1,00,000/- with two sureties to the likesum to the satisfaction of the respondents;

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The petitioners shall co-operate with the respondents for the purpose of investigation.

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The petitioners shall surrender their passports to the respondents which would be subject to the orders that may be passed by the jurisdictional Court at Chennai in the petition which would be filed by the petitioners seeking anticipatory bail.

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Sd/-

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(S VISHWAJITH SHETTY) JUDGE

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KK

Leelavathi K v. Director General of Goods and Services Tax Intelligence

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Leelavathi K v. Director General of Goods and Services Tax Intelligence

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