Karnataka High Court Refuses Daughter's Plea For Parents' Interim Bail In GST Evasion Case
The Karnataka High Court has declined to grant interim bail to a husband and wife arrested in a GST enforcement action, holding that the case did not present circumstances warranting the court's intervention at the writ stage.
A Single Judge Bench of Justice M Nagaprasanna, in an order pronounced on January 12, noted that the court did not find any illegality in the manner of arrest and that statutory remedies for seeking bail were already available under criminal law.
“Therefore, the facts in the case at hand cannot be termed as so exceptional that this Court in exercise of its jurisdiction under Article 226 read with Section 482 of the Cr.P.C., should entertain the petition and grant interim bail,” the court said.
The court was hearing a writ petition filed by the couple's daughter and the wife, who is herself one of the accused, seeking interim bail on humanitarian grounds.
The court took note of the material placed on record, including the arrest memo issued by the GST authorities, which ran to 21 pages and was accompanied by detailed grounds of arrest and reasons for arrest.
The court said the reasons were a continuation of the grounds and did not disclose any non-application of mind. On this basis, it held that there was no prima facie illegality that would justify interference under Article 226 of the Constitution.
The arrests followed a GST enforcement action involving a search of the couple's premises on suspicion of tax evasion.
While they remained in custody, the arrest memo and related documents were served on their daughter, who then approached the High Court.
Pressing for interim bail, counsel for the petitioners urged the court to take a sympathetic view, pointing out that the daughter was 18 years old and that there was also a younger child at home. It was submitted that the continued custody of both parents would cause hardship to the family.
The State opposed the plea, saying the allegations involved a “multi-crore” GST fraud. It also told the court that notices had been issued to the accused since September 2025, but they had failed to appear before the authorities, which led to their arrest. It further raised doubts that release could result in tampering with records, including digital evidence.
Rejecting the plea for sympathy, Justice Nagaprasanna cautioned against granting relief on humanitarian considerations alone.
“This submission, if accepted, would be exercising jurisdiction on misplaced sympathy and would undoubtedly open Pandora's box, as if this Court would entertain the subject petition notwithstanding the finding of no illegality in the arrest proceedings and only on mercy,” the court observed, adding that mercy and sympathy can vary from case to case.
The writ petition was dismissed as not fit for entertainment. The court, however, clarified that the accused were free to approach the appropriate court seeking regular bail, which would be considered in accordance with law.
Case Detail: E. Ishitha & Anr. vs. Assistant Commissioner of Commercial Taxes (Enforcement), Bangalore
Citation: 2026 LLBiz HC (KAR) 8
Case No.: Writ Petition No. 23 of 2026 (GM -RES)
For Petitioner: Senior Advocate Sandesh J. Chouta and Advocate Shreehari
For Respondent: SPP B.A.Belliappa wKarnataka High Court Refuses Daughter's Plea for Parents' Interim Bail in GST Evasion Caseith Addl. SPP Sri Jagadeesha B.N.