Yasin Sheikh vs. Union Of INDIA

Heard Sri Satyendra Vishwakarma, learned counsel for the applicant and Sri Parv Agarwal, learned counsel appearing on behalf of DGGI.

The instant application has been filed seeking release of the applicant on bail in Case No. 22362 of 2023, under Sections 132(1)(b), 132(1)(c), 132(1)(f), 132(1)(1) & 132(1)(i) of CGST Act, Department DGGI, Ghaziabad, during pendency of the trial in the court below.

Learned counsel for the applicant submitted that as per allegation applicant alongwith others availed input tax credit by forming fake firms but entire allegations levelled against the applicant are totally false.

He further submitted that even for the alleged offences maximum five years punishment is provided and applicant is in jail since 19.7.2023 i.e. for last more than two years and all the offences are triable by Magistrate.

He further submitted that alongwith the applicant co-accused Gaurav Singhal has also made accused but he has been released on bail by the co-ordinate bench of this Court and his bail order has been annexed in the instant bail application and on facts, case of applicant is at par with him.

He further submitted that apart from the present case, applicant is having no criminal history to his credit.

Per contra, learned DGGI opposed the prayer for bail but could not dispute the arguments on facts advanced by learned counsel for the applicant.

I have heard learned counsel for the parties and perused the record of the case.

However, as per allegation, applicant and others through shell companies availed input tax credit but it reflects, for the alleged offences maximum five years punishment has been provided and applicant is in jail for last more than two years and Versus Counsel for Applicant(s) : Satyendra Vishwakarma, Rama Kant Yadav Counsel for Opposite Party(s) : Parv Agarwal Yasin Sheikh .....Applicant(s) Union of India .....Opposite Party(s)

Further, law is settled that unless proven guilty an accused is deemed to be innocent and bail is a rule while bail rejection is an exception and bail application should not be dismissed either for punitive or preventive purposes.

Therefore, considering the facts and circumstances of the case, discussed above, in my view, applicant is entitled to be released on bail.

Accordingly, without expressing any opinion on the merits of the case, the instant bail application is allowed.

Let the applicant-Yasin Sheikh, 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 the court concerned with the following conditions:- (i) The applicant shall appear before the trial court on the dates fixed, unless his personal presence is exempted. (ii) The applicant shall not directly or indirectly, make inducement, threat or promise to any person acquainted with the facts of the case so as to dissuade him from disclosing such facts to the Court or any police officer or tamper with the evidence. (iii) The applicant shall not indulge in any criminal and anti-social activity.

In case of breach of any of the above condition, the prosecution will be at liberty to move an application before this Court for cancellation of the bail of the applicant.

It is clarified that the observations made herein are limited to the facts brought in by the parties pertaining to the disposal of bail application and the said observations shall have no bearing on the merits of the case during trial. October 7, 2025 Ankita BAIL No. 29067 of 2025 2 (Sameer Jain,J.) ANKITA SRIVASTAVA High Court of Judicature at Allahabad