Dheeraj Saini vs. Union Of INDIA
Held
The Court granted bail to the applicant, considering his lack of criminal history, the fact that a co-accused with a more serious role was granted bail, and without expressing an opinion on the merits of the case. The applicant was released on furnishing personal bonds and sureties.
Facts
The applicant is accused of being involved in a racket of creating fake firms and issuing bogus GST invoices without supply of goods, leading to fraudulent Input Tax Credit (ITC) availment and passing. Evidence suggests the applicant played an active role in this scheme, which involved substantial amounts of money.
Key Issues
The primary issue was whether the applicant, accused of serious GST fraud involving fake firms and ITC manipulation, was entitled to bail given the evidence and his role in the alleged offense.
Sections Cited
Section 70
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC:191863 Court No. - 82 Case :- CRIMINAL MISC. BAIL APPLICATION No. - 33795 of 2024 Applicant :- Dheeraj Saini Opposite Party :- Union of India Counsel for Applicant :- Rizwan Ahamad Counsel for Opposite Party :- Parv Agarwal Hon'ble Nalin Kumar Srivastava,J.
This bail application has been filed by the applicant - Dheeraj Saini seeking bail in Case No. 633 of 2023 under Sections 132(1) (b), 132(1)(c) read with Section 132(1)(i) of C.G.S.T. Act, 2017, D.G.G.I./ GRU Kaushambi, Ghaziabad.
Brief facts of the case, as culled out from the record, are that the officers of D.G.G.I., Meerut Zonal Unit received an information that a racket is indulged in creation of fake firms and issuance of bogus bills and invoices without any supply of goods and services. Therefore, a search operation was conducted on 15.5.2023 at the residence, office and other related premises of one Deepak Kumar, who was the mastermind of the said racket and during search incriminating records were found and seized from the said places which clearly indicated that he was managing and controlling issuance of bogus invoices without supply of concomitant goods. It was found that 44 no
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.