Mukul Sharma Vs Commissioner (Allahabad High Court)
The case concerns a bail application filed in connection with alleged GST evasion under Sections 132(1)(b) and 132(1)(i) of the CGST Act. The applicant was accused of fraudulently evading GST, with figures stated as over ₹120 crore and later about ₹99 crore, based on fake firms and fake supplies. The applicant argued that the allegations were false, he had no criminal history, had been in custody since June 2024 for about one and a half years, and that the offences were triable by a Magistrate with a maximum punishment of five years. It was further submitted that investigation was complete, the complaint had been filed, and the case was entirely documentary, making early trial completion unlikely.
The prosecution opposed bail but did not dispute that the applicant had no criminal history, had been in custody for a prolonged period, and that punishment was limited. The Court considered Supreme Court rulings in similar CGST cases where bail was granted for documentary-based prosecutions. Observing that the trial would take considerable time and that the applicant was entitled to the presumption of innocence, the Court granted bail with conditions.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
