Ankit Johari And Another vs. State Of U.P.
Held
The Court granted bail to the applicants, noting they were not beneficiaries, had no prior criminal history, and a co-accused with similar allegations was already released on bail. The Court also observed that an FIR was lodged instead of a criminal complaint under the GST Act.
Facts
The applicants, data entry operators, were accused of facilitating a GST fraud. They were not named in the FIR, were not beneficiaries of the fraud, and did not create shell companies. A co-accused with similar allegations was granted bail.
Key Issues
Whether the applicants, who acted as data entry operators and were not beneficiaries of the alleged GST fraud, are entitled to bail. The appropriateness of lodging an FIR under the GST Act instead of a criminal complaint was also implicitly considered.
Sections Cited
GST Act
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD CRIMINAL MISC. BAIL APPLICATION No. - 8028 of 2026 Court No. - 66 HON'BLE SAMEER JAIN, J.
Counter affidavit filed by the State and supplementary affidavit filed by the applicants are taken on record.
Heard Sri Rakesh Pathak, learned counsel for the applicants and Sri Ashutosh Singh, learned AGA for the State.
The instant bail application has been filed seeking release of the applicants on bail in Case Crime No. 0246 of 2025, under Sections 61(2), 3(5), 340(2), 336(3), 338, 318(4) BNS, Police Station Friends Colony, District Etawah during pendency of the trial.
Learned counsel for the applicants submits, applicants were not named in the FIR but during investigation they have been made accused in the present matter on the ground that they facilitated the principal accused who committed the fraud of GST. He further submits, admittedly applicants were neither beneficiary nor they received any money and nor they created any shell company.
He further submits, actually applicants are data entry operators and they used to fill the form with regard to GST registration and only due to this reason during investigation they ha
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.