Smt. Shameem Sultana Vs Director General of Goods and… — GST and Indirect Tax | Karnataka HC (2026)

Smt. Shameem Sultana Vs Director General of Goods and… — GST and Indirect Tax | Karnataka HC (2026)

What the court decided

AI extract

Outcome

Interim (transit) anticipatory bail for ten days from receipt of the order in DGGI proceedings No. DGGI/INT/INTL/335/2026, enabling the petitioners to seek anticipatory bail before the jurisdictional Court at Chennai; release upon arrest subject to execution of a personal bond of Rs. 1,00,000 with two like sureties to the satisfaction of the respondents, cooperation with the investigation, and surrender of passports subject to the orders of the jurisdictional Court at Chennai.

Issue for consideration

Whether transit/interim anticipatory bail should be granted to the petitioners apprehending arrest in DGGI proceedings No. DGGI/INT/INTL/335/2026 (offences under Sections 132(1)(a) read with 132(1)(i) of the CGST Act, 2017), so as to enable them to seek anticipatory bail before the jurisdictional Court at Chennai. +1 more

Court's answer

The criminal petitions are allowed and the petitioners are granted interim anticipatory bail in proceedings No. DGGI/INT/INTL/335/2026 registered by respondent nos.1 & 2.

Ratio / Principle

The interim anticipatory bail is granted for a limited period of ten days from the date of receipt of the copy of the order, so as to enable the petitioners to approach the jurisdictional Court at Chennai.

Key takeaways

In the event of their arrest in the above case by the respondents during the interim period, the petitioners shall be released, subject to the specified conditions.ratio¶106
Condition 1: the petitioners shall execute a personal bond for Rs. 1,00,000 with two sureties to the likesum, to the satisfaction of the respondents.ratio¶110
Condition 2: the petitioners shall co-operate with the respondents for the purpose of investigation.

Detailed headnote1 paragraphs

Six petitioners (accused persons connected with the business run in the name of M/s. Attica Gold Pvt. Ltd.), apprehending arrest in proceedings No. DGGI/INT/INTL/335/2026 registered by the Director General of GST Intelligence (DGGI), ADG Chennai Zonal Unit, and the Senior Intelligence Officer, DGGI, for offences punishable under Sections 132(1)(a) read with 132(1)(i) of the CGST Act, 2017 — the allegation being evasion of revenue exceeding Rs. 100 crores through purchase of old/used gold and silver jewellery from walk-in customers across South Indian branches — filed criminal petitions under Section 438 CrPC (filed under Section 482 BNSS) seeking transit/interim anticipatory bail to enable them to apply for anticipatory bail before the jurisdictional Court at Chennai. The learned counsel for the respondents filed a statement of objections citing flight risk. Evaluating the matter in light of Priya Indoria v. State of Karnataka, (2024) 4 SCC 749, and expressly without expressing any opinion on the merits, the Court (Justice S Vishwajith Shetty, 22-06-2026) allowed the petitions and granted interim anticipatory bail for a limited period of ten days from receipt of the copy of the order, directing release on arrest subject to: (i) personal bond of Rs. 1,00,000 with two sureties to the likesum to the satisfaction of the respondents; (ii) cooperation with the respondents for investigation; and (iii) surrender of passports, subject to the orders of the jurisdictional Court at Chennai.

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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

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 22^ND DAY OF JUNE, 2026

BEFORE

THE HON'BLE MR. JUSTICE S VISHWAJITH SHETTY

CRIMINAL PETITION NO. 8230 OF 2026 C/W

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

IN CRL.P No. 8230/2026:

BETWEEN:

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.

…PETITIONER

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

(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.

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

…RESPONDENTS

(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

HC-KAR

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.

IN CRL.P NO. 8231/2026:

BETWEEN:

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.)

...PETITIONER

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.

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

...RESPONDENTS

(BY SRI MADHU N RAO, ADV.)

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.

IN CRL.P NO. 8232/2026:

BETWEEN:

SMT. SHAMEEM SULTANA AGED ABOUT 53 YEARS

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.

SENIOR INTELLIGENCE OFFICER DGGI, CZU CHENNAI - 600 006.

...RESPONDENTS

(BY SRI MADHU N RAO, ADV.)

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.

IN CRL.P NO. 8233/2026:

BETWEEN:

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.)

...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

HC-KAR

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.

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

...RESPONDENTS

(BY SRI MADHU N RAO, ADV.)

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.

IN CRL.P NO. 8234/2026:

BETWEEN:

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

HC-KAR

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

...RESPONDENTS

(BY SRI MADHU N RAO, ADV.,)

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.

IN CRL.P NO. 8236/2026:

BETWEEN:

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.

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

...RESPONDENTS

(BY SRI MADHU N RAO, ADV.)

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

HC-KAR

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.

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

CORAM: HON'BLE MR. JUSTICE S VISHWAJITH SHETTY

ORAL ORDER

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.

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

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

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.

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.

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

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.

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.

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

HC-KAR

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;

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

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.

Sd/-

(S VISHWAJITH SHETTY) JUDGE

KK