Amit Joshi vs. State Of U.P.
Held
The Court held that the applicant was not being prosecuted under the GST Act, and its provisions, including those for bailable offenses and compounding, were not invoked. The Court found a case for bail was made out.
Facts
The applicant sought bail in a case involving alleged fraudulent GST registration and issuance of fake IGST invoices. The prosecution sought to link the applicant through CDR details of his mobile number used during firm registration.
Key Issues
Whether the prosecution could bypass GST Act procedures by invoking penal provisions under BNS without initiating proceedings under the GST Act. Whether the applicant's alleged involvement warranted denial of bail.
Sections Cited
Section 67, Section 122, Section 132, Section 138
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD CRIMINAL MISC. BAIL APPLICATION No. - 9192 of 2026 Court No. - 68 HON'BLE ASHUTOSH SRIVASTAVA, J.
Heard Shri Dileep Kumar, learned Senior Counsel assisted by Shri Rizwan Ahmad, learned counsel for the applicant, Shri Vijendra Kumar, learned AGA for the State-respondent and perused the records.
The instant bail application under Section 483 BNSS, 2023 has been filed seeking enlargement on bail in Case Crime No. 418 of 2025, under Sections 318 (4), 340 (2), 338, 336 (3) BNS, Police Station Brahmpuri, District Meerut, during the pendency of the trial before the Court below.
The bail application of the applicant before the Court below w2as rejected by the learned Addl. District & Sessions Judge, Court No. 19, Meerut, vide order dated 24.2.2026 and the applicant has been languishing in jail since 22.1.2026.
Shri Dileep Kumar, learned Senior Counsel while pressing the bail plea of the applicant vehemently contends that the applicant is entirely innocent and has been falsely implicated in this very case for ulterior motives. The FIR giving rise to the instant case crime number was lodged nominating one Kunal with the allegation that the
The judgment continues below.
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