Alice Lee @ Li Tengli Vs Union of India (Allahabad High Court)
This bail application under Section 483 of the B.N.S.S., 2023 was filed by Alice Lee @ Li Tengli seeking release on bail during trial in Case No. 40 of 2025 under Sections 132(1)(d), 132(1)(e), 132(1)(f), 132(1)(l), and 132(1)(i) of the CGST Act, 2017, registered at Police Station CGST Commissionerate, Gautam Budh Nagar.
The applicant, a Chinese national, has been in judicial custody since 26.08.2025. The case arises from a complaint dated 17.10.2025 filed by the Superintendent (Anti-Evasion), CGST, alleging GST evasion by M/s Tentech LED Display Pvt. Ltd. and its associates. The company was engaged in manufacturing LED display units and importing inputs under HSN 85299090. It was alleged that the company secretly shifted manufacturing activities to an undeclared premises and misclassified finished goods as “cabinet” instead of “Visual Display Unit,” thereby paying GST at 18% instead of 28%, resulting in short payment of GST. The alleged tax evasion for financial years 2019-20 to 2024-25 was calculated at Rs. 88,80,751/-. Following investigation, the applicant was arrested.
Earlier, the applicant’s husband had filed a writ petition before the Supreme Court challenging the arrest. The Apex Court declined to declare the arrest illegal but directed that the applicant apply for bail before the concerned court, which should decide the application expeditiously on its own merits.
