Mohd. Hamza vs. State Of U.P.
Held
The Court allowed the anticipatory bail application of Mohd. Hamza. The Court noted that the applicant has no reported criminal antecedents and is not named in the FIR. It was also observed that the input tax credit was not received in his account. The Court found that, apart from the confessional statement of a co-accused, there did not appear to be any direct evidence against the applicant. Taking into account the entire facts and circumstances, including the applicant's clean antecedents, the Court deemed it appropriate to grant anticipatory bail. The applicant was directed to furnish a personal bond and surety, make himself available for interrogation, not induce or threaten witnesses, not leave India without prior court permission, and not pressurize prosecution witnesses. The Court clarified that these observations were solely for deciding the bail application and not an opinion on the merits of the case.
Facts
This case involves an anticipatory bail application filed by Mohd. Hamza (the applicant) in connection with Case Crime No. 426 of 2025, registered under various sections of the B.N.S., 2023, at Police Station-Noorpur, District-Bijnor. The applicant is seeking protection from arrest. The FIR was lodged against a co-accused, Sahim. Allegations include the preparation of false e-way bills and obtaining input tax credit (ITC) to the tune of Rs. 1,33,00,000/-. Further allegations involve transferring ITC invoices of outward supply amounting to Rs. 7,01,95,000/- to other firms. The applicant claims he is not named in the FIR, is not connected to an electricity bill in the name of Gulam Mustafa, and has been falsely implicated based on the confessional statement of a co-accused. He also denies involvement in the operation of the firm 'Royal Enterprises', whose proprietor is Sahim.
Key Issues
1. Whether the applicant is entitled to anticipatory bail in Case Crime No. 426 of 2025, considering the allegations of forgery of e-way bills and fraudulent ITC claims. Petitioner's Arguments: The applicant's counsel argued that the applicant is not named in the FIR, and the allegations of preparing false e-way bills and obtaining ITC worth Rs. 1,33,00,000/- are against the co-accused Sahim. The transfer of outward supply invoices totaling Rs. 7,01,95,000/- is also alleged. The applicant contends he has no connection to the electricity bill or mobile number mentioned and was implicated based on a co-accused's confessional statement. Furthermore, he is not involved in the operation of the firm 'Royal Enterprises'. Revenue/State's Arguments: The learned AGA and the GST Department's counsel opposed the bail, stating that the applicant's name was disclosed by co-accused Ilyas and Zaid. Their statements indicated that the applicant forged the e-way bills, making him a primary accused who should not be granted anticipatory bail.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD CRIMINAL MISC. ANTICIPATORY BAIL APPLICATION U/S 482 BNSS No. - 10622 of 2026 Court No. - 70 HON'BLE RAJIV LOCHAN SHUKLA, J.
Learned counsel for the applicant; Ms. Sadhna Singh, the learned counsel appearing for the G.S.T. Department and learned A.G.A. for the State are present.
The present anticipatory bail application has been filed on behalf of the applicant in Case Crime No. 426 of 2025, under Sections 318(4), 336(3), 338, 340(2) & 61(2) of B.N.S., 2023 Police Station-Noorpur, District-Bijnor, with a prayer to enlarge him on anticipatory bail, as the applicant apprehends his arrest in the aforesaid case.
The learned counsel for the applicant has made the following submissions:- i. The applicant is not named in the F.I.R. The F.I.R. has been lodged against the co-accused Sahim. ii. The allegation is against the co-accused Sahim for preparing false e-way bills and obtaining input tax credit to the tune of Rs. 1,33,00,000/-. iii. The allegation is of transferring input tax credit invoices of outward supply to the tune of rupees 7,01,95,000/- in favor of several other firms, as detailed in the F.I.R. iv. The electricity b
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