Ankit Johri And Another vs. State Of U.P.
Held
The Court held that the CGST Act does not override the general penal law, and FIRs can be lodged under the Indian Penal Code (or BNS in this case) even if the same acts are punishable under the CGST Act. The applicants' role in creating fictitious firms and facilitating ITC evasion was prima facie established.
Facts
The applicants, who are GST service providers, were arrested for allegedly facilitating GST evasion by creating fictitious firms and claiming Input Tax Credit (ITC) on non-existent supplies. Their bail application was rejected by the lower court.
Key Issues
Whether the CGST Act, being a special statute, excludes the application of general penal laws for offenses related to GST evasion? Can FIRs be lodged under general penal law for acts also punishable under the CGST Act?
Sections Cited
Section 132, Section 131, Section 69, Section 134, Section 135
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD CRIMINAL MISC. BAIL APPLICATION No. - 10225 of 2026 Court No. - 68 HON'BLE ASHUTOSH SRIVASTAVA, J.
Heard Shri Avijit Saxena, learned counsel for the applicants, Shri Arimardan Yadav, learned AGA for the State and perused the records.
The instant bail application on behalf of the applicants- Ankit Johri and Shiva Johri has been filed seeking enlargement of applicants in Case Crime No. 296 of 2025, under Sections 61 (2), 3 (5), 340 (2), 336 (3), 338, 318 (4) of Bharatiya Nyaya Sanhita, 2023, Police Station Jaswant Nagar, District Etawah, during the pendency of the trial before the Court below. The bail application in the Court below was rejected by the learned Special Judge, SC/ST (PA) Act/Addl. Sessions Judge, Court No. 2, Etawah vide order dated 7.3.2026 and the applicants are languishing in jail since 3.2.2026.
Learned counsel for the applicants while pressing the bail plea has vehemently argued that the applicants are entirely innocent and have been falsely implicated in this very case crime number for ulterior motives. The FIR giving rise to the case crime number, in question, was lodged nominating one Sudip Kumar Proprietor of
The judgment continues below.
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