Gaurav Tomar Vs Union of India And Another (Allahabad High Court)
The Allahabad High Court granted bail to Gaurav Tomar, an accountant implicated in a substantial crore fake Input Tax Credit (ITC) scam under the GST Act. The Court’s decision, delivered on September 23, 2025, primarily rested on the principle of parity with a co-accused, the documentary nature of the evidence, and the limited punishment prescribed for the alleged offenses.
Case Details and Allegations
Gaurav Tomar was arrested and charged under Sections 132(1)(b), 132(1)(c), and 132(1)(i) of the Goods and Services Tax Act, 2017, in connection with Case No. 696 of 2024. The prosecution alleged that Tomar, as the accountant for co-accused Chattar Pal Sharma, connived in forming shell companies to fraudulently avail and pass on fake Input Tax Credits exceeding crores.
Grounds for Bail and Parity
The counsel for the applicant, Gaurav Tomar, argued that his case was on a better footing than that of his co-accused, Chattar Pal Sharma, who had been granted bail by the same High Court through a detailed and reasoned order on the same day. The counsel for the CGST opposed the bail application but conceded that Tomar’s case was at par with that of the co-accused.
