Sudama Bajpai vs. State Of U.P.
Held
The Court granted bail to the applicant, considering the maximum punishment for the alleged GST violations is imprisonment for one year, the applicant's custody period exceeding one year, and his lack of criminal history.
Facts
The applicant, proprietor of a firm, is accused of causing revenue loss by claiming wrong input tax credit and issuing tax invoices without actual supply of goods. The alleged loss is Rs. 109.71 lakh.
Key Issues
Whether the applicant is entitled to bail given the nature of economic offenses and the maximum punishment prescribed for GST violations.
Sections Cited
Section 16 (2) (C), Section 132
AI-generated summary — verify with the full judgment below
Court No. - 79 Case :- CRIMINAL MISC. BAIL APPLICATION No. - 40640 of 2021 Applicant :- Sudama Bajpai Opposite Party :- State of U.P. Counsel for Applicant :- J.P. Pandey,Ajay Pratap Singh,Gyanedra Pratap Singh,Lal Mani Singh,Rajesh Dwivedi Counsel for Opposite Party :- G.A. Hon'ble Subhash Vidyarthi,J.
Heard Sri Lal Mani Singh, the learned counsel for the applicant, Sri Dinesh Kumar Srivastava, the learned Additional Government Advocate and perused the record.
The instant application has been filed seeking release of the applicant on bail in Case Crime No. 705 of 2018, under Sections 417, 467, 468, 471 and 120-B IPC, Police Station Bilhaur, District Kanpur Nagar during pendency of the trial in the Court below.
The aforesaid case has been registered on the basis of an F.I.R. lodged by the Deputy Commissioner, Tax against "Firm M/s S.V. Enterprise, Nasirapura, Tehsil and Block Bilhaur, Kanpur Nagar" alleging that the applicant is the proprietor of the aforesaid firm and he has caused loss of revenue by claiming wrong input tax credit and the firm has issued tax invoices without actual outward supply of any material, which violates the provisions of Central and State Goo
The judgment continues below.
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