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Bail of accused involved in fraudulent passing on of GST ITC granted on ground of parity

Case Law Details

TaxGuru Citation
2025 taxguru.in 3231
Case Name
Gourav Jain Vs Union of India And Another (Allahabad High Court)
Date of Judgement/Order
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Gourav Jain Vs Union of India And Another (Allahabad High Court)

Allahabad High Court held that bail granted to accused involved in passing on of fraudulent Input Tax Credit under GST considering the ground of parity, since regular bail granted to other co-accused involved in the matter.

Facts- The present Criminal Misc. Bail Application under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 has been filed with a prayer to release the applicant on bail in Case No.1101/2024, under Sections 132(1)(b), 132(1)(c) & 132(1)(i) of Central Goods and Services Tax Act, 2017, DGGI, Ghaziabad during the pendency of trial in the Court below.

Conclusion- Held that without expressing any opinion on the merits of the case and considering the ground of parity of the applicant with the co-accused Vikrant Singhal and Sachin Singhal, the bail application is allowed on the same terms as of the order of the co-accused passed in Criminal Misc Bail Application No.45540 of 2024 (Vikrant Singhal and Another vs. Union of India) on 25.02.2025. Let the applicant Gourav Jain be released on regular bail in the above case crime subject to his furnishing the requisite bail bonds and surety to the satisfaction of the trial Court. It is further directed that the accused-applicant shall also abide by terms and conditions of the bail, which shall be imposed by the trial Court at the time of acceptance of his bail bonds and surety.

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