Pradip Kumar Jain Vs Union of India (Allahabad High Court)
In the case of Pradip Kumar Jain Vs Union of India, the Allahabad High Court reviewed the bail applications of Pradip Kumar Jain and Devendra Kumar Jain, accused of fraudulent Input Tax Credit (ITC) claims under the Central Goods and Services Tax Act, 2017. The applicants are implicated in a scam involving Rs. 67.75 crores in ITC, with Pradip Kumar Jain allegedly fraudulently availing Rs. 45.39 crores. The applicants argued that they were unfairly detained without proper assessment of tax liability or notification, and contended that they had no prior criminal history and had been in jail since February 28, 2024. Despite opposition from the Directorate General of GST Intelligence (D.G.G.I.), which argued the risk of re-offending and tampering with evidence, the court decided to grant bail based on the case’s circumstances, lack of evidence of fraud, and the applicants’ prolonged detention. The bail is granted under specific conditions, including non-interference with evidence, regular court appearances, and no further criminal activities. The court emphasized that any breach of these conditions could result in the cancellation of bail.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
Counter affidavits filed today by learned counsel for the D.G.G.I. in Criminal Misc. Bail Application No. 18751 of 2024 and in Criminal Misc. Bail Application No. 18606 of 2024 are taken on record.
