Devendra Kumar Bhati And Another vs. Union Of INDIA And 3 Others
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Neutral Citation No. - 2025:AHC:86984 Court No. - 86 Case :- CRIMINAL MISC ANTICIPATORY BAIL APPLICATION U/S 438 CR.P.C. No. - 11572 of 2021 Applicant :- Devendra Kumar Bhati And Another Opposite Party :- Union Of India And 3 Others Counsel for Applicant :- Atiqur Rahman Siddiqui,Rakesh Pande (Senior Adv.),Vishakha Pande Counsel for Opposite Party :- A.S.G.I.,Dileep Chandra Mathur,Krishna Agarawal WITH Case :- CRIMINAL MISC ANTICIPATORY BAIL APPLICATION U/S 438 CR.P.C. No. - 8945 of 2021 Applicant :- Suryansh Agrawal Opposite Party :- Union Of India And 3 Others Counsel for Applicant :- Atiqur Rahman Siddiqui,Rakesh Pande (Senior Adv.),Vishakha Pande Counsel for Opposite Party :- A.S.G.I.,Dileep Chandra Mathur,Gaurav Mahajan,Sudarshan Singh WITH Case :- CRIMINAL MISC ANTICIPATORY BAIL APPLICATION U/S 438 CR.P.C. No. - 8951 of 2021 Applicant :- Braj Mohan Agrawal Opposite Party :- Union Of India And 3 Others Counsel for Applicant :- Atiqur Rahman Siddiqui,Rakesh Pande (Senior Adv.),Vishakha Pande Counsel for Opposite Party :- A.S.G.I.,Dileep Chandra Mathur,Gaurav Mahajan,Sudarshan Singh Hon'ble Dr. Gautam Chowdhary,J.
Brief facts giving rise to the instant application is that M/s Mohan Milks Food Pvt. Ltd. situated at Syiana Road, Bulandshahr is a registered company under the Companies Act and is engaged in the manufacture of Milk Powder. On 25.03.2021, officers of the Department of Central Governments Sales Tax (hereinafter to be referred to as "the CGST") had conducted a raid and a panchayatnama was prepared on 25/26.03.2021 and during the course of said search, a list of documents have been seized,
particularly invoices of sale and purchase etc. Thereafter, the proceedings under Section 132 (1)(a)(b)(c)(d)(i) of the Central Goods and Services Tax Act, 2017 has been initiated against the applicant and others. Thus applicants are before this Court seeking anticipatory bail under Section under Section 132 (1)(a)(b)(c)(d)(i) of the Central Goods and Services Tax Act, 2017. 2. Heard learned counsel for the applicants, learned counsel for the Union of India and perused the material on record.
At the very outset, learned counsel for the Union of India submits that the applicants are involved in availment and passing on inadmissible Input Tax Credit (ITC) of approx Rs. 4.95 crores, which is a bailable offence. In the anticipatory bail application, direction can be issued in respect of non-bailable offence and cognizance offence, therefore the present anticipatory bail application is liable to be rejected. Learned counsel has relied upon a reported decision of this Court passed in Criminal Misc. Anticipatory Bail Application u/s 438 Cr.P.C. No. 19059 of 2021 in the matter of M/s V.K.Traders Vs. Union of India in support of his contention.
Another Bench of this Court vide order dated 03.09.2024 had called for the status of the trial from the trial Judge, pursuant to which, Special Chief Judicial Magistrate, Meerut, has submitted its report which is flagged "A" and perusal of the same shows that no complaint has been filed or pending against the applicants in the Court.
Taking into consideration the report of the Special Chief Judicial Magistrate as well as the fact that tax evasion of above Rs. 5 crores is a non-bailable and cognizable offence, whereas the present
matter pertains to evasion of tax of less than Rs.5 crores, which is a bailable offence in which no direction for anticipatory bail arise,
therefore no indulgence can be granted by this Court.
With the aforesaid observations, the instant anticipatory bail application stands disposed.
Interim order, if any stands vacated. Order Date :- 22.5.2025 S.Ali SHAUKAT ALI High Court of Judicature at Allahabad
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.