Anil Kumar Jain Vs State of U.P. (Allahabad High Court)
The Allahabad High Court considered a bail application filed in connection with a criminal case involving allegations of fraudulent GST registration and filing of GST returns, resulting in loss of revenue to the State. The applicant sought bail contending that he had been falsely implicated and was not named in the FIR. According to the applicant, his name surfaced during investigation only after the Cyber Cell traced the IP address used to access the GST portal to a Wi-Fi connection installed at his residence. It was argued that the prosecution itself alleged that the Wi-Fi connection was being used by a co-accused and that no material linked the applicant to the creation of the alleged firm, its GST registration, or the filing of GST returns. The applicant further submitted that there was no evidence of telephonic contact, financial transactions, or any monetary benefit received by him from the alleged fraud. He also relied on the absence of criminal antecedents, his custody since 08.04.2026, and undertook to cooperate with the trial if released on bail.
The State opposed the application, submitting that the applicant was involved in a serious economic offence concerning fraudulent GST registration and return filing, causing loss to the State exchequer. It was contended that sufficient material had been collected during investigation establishing the applicant’s prima facie involvement.
