Rahul Agrawal vs. State Of U.P. Thru. Prin. Secy. Home Deptt. Lko.

Held

The Court allowed the bail application of Rahul Agrawal. The reasoning was based on the facts presented by the applicant, including that he is not the owner, director, or partner of the companies involved in the alleged GST evasion. The Court also considered that the matter is triable by a magistrate, the applicant's cooperation with the investigation, and his undertaking to cooperate in the trial. The Court explicitly stated that it was not expressing any opinion on the merits of the case. The operative direction was to release the applicant on bail upon furnishing a personal bond and two sureties, subject to several conditions aimed at ensuring his presence during the trial and preventing any interference with the judicial process. No issue was expressly left undecided.

Facts

This is a bail application filed by Rahul Agrawal. The prosecution alleges that certain firms were engaged in evading GST without proper documentation. The applicant claims he is neither the owner, director, nor partner of these firms. He has a prior criminal history in a case where he was granted bail. The applicant has been in jail since December 30, 2022, and has cooperated with the investigation. A co-accused, Aditya Jaiswal, who allegedly played a main role, has also been enlarged on bail. The applicant undertakes to cooperate in the trial and not tamper with evidence or witnesses.

Key Issues

1. Whether the applicant, Rahul Agrawal, is entitled to be released on bail in Case Crime/F.I.R. No. 919/2020, under Sections 419/420/467/468/471 I.P.C. and Section 66-C of I.T. Act, Police Station - Kotwali Nagar, District - Gonda, considering the allegations of GST evasion and his role in the alleged firms. Petitioner's Arguments: The applicant is not the owner, director, or partner of the firms involved in GST evasion. He has cooperated with the investigation and has no previous criminal history except for one case where he was granted bail. A co-accused with a more significant role has been granted bail. There is no risk of the applicant fleeing or tampering with evidence. The offences are triable by a magistrate. Revenue's Arguments: The learned A.G.A. opposed the prayer for bail but could not dispute the facts presented by the applicant's counsel.