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HC Grants Bail in GST Forgery Case as accused was not named in initial FIR

Case Law Details

TaxGuru Citation
2025 taxguru.in 5910
Case Name
Antu Alias Umar Vs State of U.P (Allahabad High Court)
Date of Judgement/Order
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Antu Alias Umar Vs State of U.P (Allahabad High Court)

The Allahabad High Court has granted bail to Antu Alias Umar in a case involving alleged forgery of GST receipts. The applicant was facing charges under various sections of the BNS (Bharatiya Nyaya Sanhita).

According to the defense counsel, the applicant was not named in the First Information Report (FIR). His name surfaced during the statement of a co-accused, Danish, who alleged that Antu Alias Umar was involved in preparing forged GST receipts. The defense further contended that a recovery of receipt books from the applicant by the police lacked public witnesses, raising questions about its veracity. It was also highlighted that the applicant has no criminal history and has been in judicial custody since May 26, 2025.

The prosecution opposed the bail plea but could not dispute the fact that the applicant was not initially named in the FIR. After considering the case’s facts, the submissions from both sides, and without commenting on the merits of the case, the court determined that the applicant was entitled to bail. The court imposed several conditions, including that the applicant must not tamper with evidence or witnesses, cooperate with the investigation and trial, and refrain from any criminal activity. Breach of these conditions could lead to the cancellation of bail.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,262

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