Vishnu Pratap vs. State Of U.P. And Another
Held
The Court held that the alleged offence under Section 132 of the CGST Act was non-cognizable and bailable, with a maximum punishment of three years imprisonment. Considering the amount involved and the applicant's clean record, bail was granted.
Facts
The applicant was accused of making wrong claims of input tax credit through fictitious documents and transactions, evading GST amounting to Rs. 4,43,88,684.65. The applicant sought bail, asserting innocence and no prior criminal history.
Key Issues
Whether the applicant is entitled to bail for alleged GST evasion, considering the nature of the offence and the amount involved.
Sections Cited
Section 132
AI-generated summary — verify with the full judgment below
Court No. - 79 Case :- CRIMINAL MISC. BAIL APPLICATION No. - 34917 of 2022 Applicant :- Vishnu Pratap Opposite Party :- State of U.P. and Another Counsel for Applicant :- Sanyukta Singh,Shubham Agrawal Counsel for Opposite Party :- G.A.
Hon'ble Subhash Vidyarthi,J. 1.Heard Sri Shubham Agarwal, the learned counsel for the applicant, Sri Dinesh Kumar Srivastava, the learned Additional Government Advocate and perused the record. 2.The instant application has been filed seeking release of the applicant on bail in Case Crime No. 374 of 2022 of 2022, under Sections 420, 424, 467, 468, 120-B IPC and Sections 122 and 132 of the U.P. and Central Goods and Service Tax Act, 2017, Police Station Kwarsi, District Aligarh. 3.The aforesaid case has been registered on the basis of an FIR lodged against four named accused persons, including the applicant and some other unknown persons and some firms by the Deputy Commissioner, Special Investigation Branch, Commercial Tax, Range-A, Aligarh, alleging that a team of officers of Commercial Tax Department conducted a raid and from the documents recovered, it transpired that the accused persons were involved in making wrong claims of input tax credit th
The judgment continues below.
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