Mursaleen Tyagi vs. State Of U.P. And Another
Held
The High Court held that the applicant cannot withdraw from the condition of depositing 10% of the amount after having agreed to it before the Sessions Judge to secure bail. The court found no reason to interfere with the condition imposed by the trial court.
Facts
The applicant is accused of fraudulently claiming Input Tax Credit (ITC) of Rs. 12.55 crores on the strength of invoices from non-existent firms. He was granted bail by the Sessions Court with a condition to deposit 10% of Rs. 7.07 crores within two months.
Key Issues
Whether a bail condition requiring deposit of a percentage of alleged tax liability, agreed to by the applicant during bail proceedings, can be subsequently challenged. Whether criminal proceedings can be used for realization of disputed dues.
Sections Cited
Section 70, Section 132(1)(C), Section 132(1)
AI-generated summary — verify with the full judgment below
Court No. - 74 Case :- CRIMINAL MISC. BAIL APPLICATION No. - 50540 of 2021 Applicant :- Mursaleen Tyagi Opposite Party :- State of U.P. and Another Counsel for Applicant :- Ashish Mishra Counsel for Opposite Party :- G.A.,Dhananjay Awasthi,Dileep Chandra Mathur Hon'ble Deepak Verma,J.
Heard Sri Ashish Mishra, learned counsel for the applicant, Sri Neeraj Kumar Singh holding brief of Sri Dhananjay Awasthi, learned counsel for the informant, learned AGA for the State and perused the material placed on record.
This first bail application has been filed with the following prayer :- “It is therefore most respectfully prayed that this Hon’ble Court may graciously be pleased to set aside/delete the condition imposted upon the applicant for depositing 10% amount of Rs.7 crores and 7 lacs to the concerned department within a period of two months from the date of passing of bail order granted by the learned Sessions Judge, Meerut in Bail Application No.5687/2021 [Mursaleen Vs.
Union of India, through Directorate General of GST Intelligence (DGGI)] in Case No.117/2021, Police Station DGGI, Meerut.”
It is alleged in the FIR that the applicant is engaged in fraudulently claiming and utilizing
The judgment continues below.
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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.