Nitin Dwivedi vs. State Of U.P. Thru. Addl. Chief Secy. Home U.P. Lko. And 2 Others

Heard Sri Shashank Pandey, learned counsel for the applicant, Sri Satyendra Srivastava, learned Additional Government Advocate for the State and Sri S.M. Singh Royekwar, Advocate who has put in appearance on behalf of the Directorate General of GST Intelligence.

The instant application has been filed seeking release of the applicant on bail in FIR/Case Crime No. DGGI/INV/GST/1349/Gr-H/2025, under Section 132 CGST Act, registered at Police Station DGGI, District Lucknow.

The applicant has been arrested on 18.06.2025 on the allegation of evasion of GST by claiming false input tax credit.

The learned counsel for the applicant has submitted that the offence is compoundable offence and it carries a maximum offence of imprisonment up to five years and fine.

In the statement of the applicant after his arrest he has given an undertaking to cooperate with the investigation/trial and has expressed his willingness to pay compounding fee.

Although, the learned counsel for the Directorate General of GST Intelligence has filed a counter affidavit opposing the bail application and Sri Royekwar, the learned counsel has opposed the bail application submitting that the applicant is guilty of evasion of payment of tax, which is an offence against the public at large as it affects growth of economy of the offence and as per him the offence is heinous and serious in nature keeping in view its wide impact on the economy of the nation, however, he could not oppose the fact that the offence is compoudable.

In the affidavit filed in support of bail application it has been stated that the applicant is innocent, he has been falsely implicated in the present case and he has no criminal history.

Having considered the aforesaid facts and circumstances of the case and keeping in view the fact that the offence in question is punishable with maximum sentence of imprisonment up to five years and it is compoundable and the learned counsel for the applicant has stated that the applicant is willing to get the offence compounded after paying the liability of GST along with penalty; that the applicant has no previous criminal history and he is languishing in jail since 18.06.2025 and without making any observation, which may affect the merits of the case, I am of the view that the aforesaid facts are sufficient for making out a case for enlargement of the applicant on bail in the aforesaid crime.

Accordingly, this bail application stands allowed.

Let the applicant-Nitin Dwivedi be released on bail in the aforesaid case on furnishing a personal bond and two sureties each in the like amount to the satisfaction of magistrate/court