Vikas Dabas Vs State of U.P (Allahabad High Court)
SAllahabad High Court has rejected the bail application of Vikas Dabas, an accused in a large-scale GST fraud case involving the creation of approximately 2600 firms using forged GST numbers. Dabas sought bail in Case Crime No. 0203 of 2023, registered under Sections 420, 467, 468, 471, and 120-B of the Indian Penal Code, at Police Station-Sector 20 Noida, District-Gautam Buddh Nagar.
The First Information Report (FIR) was initially lodged against unknown individuals for misusing a GST number to form a fraudulent firm. Subsequent investigation uncovered a broader scheme where thousands of firms were reportedly created with forged GST numbers to defraud the State, primarily through illegal Input Tax Credit (ITC) benefits.
During the hearing, the applicant’s counsel presented a judgment dated August 31, 2024, from a Coordinate Bench of the same court, which had rejected bail applications of co-accused individuals with similar roles. This prior rejection was based on the reasoning that such economic crimes significantly impact the country’s economy and warrant strict handling.
The learned Additional Government Advocate (AGA) for the State affirmed the seriousness of the fraud, arguing that the accused and co-accused were involved in an extensive economic offense.
