Vikas Baghel vs. State Of U.P.

Held

The Court allowed the bail application. The Court considered that prima facie, the accused applicant received Rs. 20,000 per month for running the business under the banner of M/s. Nidhi Enterprises, which was allegedly run by other co-accused. Based on this observation, the Court found the accused applicant entitled to be released on bail without touching the merits of the case. The bail was granted on furnishing a personal bond and two sureties to the satisfaction of the court concerned, referencing Supreme Court dictums in Girish Gandhi Vs. State of Uttar Pradesh and Policy Strategy for grant of bail in re. The accused applicant was directed to cooperate in the judicial process for fair and speedy disposal.

Facts

The petitioner, Vikas Baghel, proprietor of M/s. Nidhi Enterprises, sought bail in a case registered by GST officials. The FIR was lodged on August 28, 2025, alleging a claim of input tax credit to the tune of Rs. 80 lakh. The petitioner's counsel argued that the petitioner, a maker of artificial jewellery, was made a scapegoat. He claimed GST officials and a Chartered Accountant paid him Rs. 20,000 per month to incorporate a company and manipulated records, with the firm allegedly being run by them. Evidence cited included an email ID belonging to the Chartered Accountant and another FIR against three GST officials. The petitioner had five GST cases invoked against him, with a criminal history of seven cases, and had been in jail since May 13, 2026. The charge sheet had been submitted, and the trial was yet to commence.

Key Issues

1. Whether the accused applicant is entitled to be released on bail in Case Crime No. 389 of 2025, under Sections 318(3), 316(5), 336(3), 340(2), 61(2), 338, 318(4) of BNS, P.S.- Jalesar, District- Etah, considering the allegations and the evidence presented. Petitioner's Arguments: The petitioner contended that he was merely a labourer paid Rs. 20,000 per month to start a firm, and the actual business was run by GST officials and a Chartered Accountant who manipulated records. He argued there was no incriminating material against him and that he was being made a scapegoat. Reliance was placed on the email ID of the Chartered Accountant and a separate FIR against GST officials. The petitioner also highlighted his existing bail in other cases and his prolonged incarceration. Revenue's Arguments: The learned A.G.A. for the State opposed the bail application.