Case Law Details
Anshul Goyal Vs State of U.P. And Another (Allahabad High Court)
Allahabad High Court held that offence relating to forged GST registration for fraudulent availment of input tax credit involving more than Rs. 2600 crore is serious and hence anticipatory bail of the accused rejected.
Facts- In the present case, a first information report was lodged on 04.05.2023 by Saurabh Dwivedi alleging therein that he has come across two GST registrations having No. 03AUSPD7067N1Z3 and 27AUSPD7067N1ZT obtained in the State of Punjab and Maharashtra respectively w.e.f. 20.03.2023. They have been applied on his PAN-AUSPD7067N and bear his name Saurabh Dwivedi as the legal name of the business entity. Notably, he alleges that the said registrations have not been obtained with his permission and he is totally unaware of the person who applied for the registrations and whose contact details are updated for the registration.
In the matter, the court has issued non-bailable warrant against the applicant. Against the same, applicant has preferred the present bail application.
Conclusion- Held that looking to the nature of the case, the gravity of offence, the fact that the present matter relates to an economic offence, the law laid down by the Apex Court in such matters, the magnitude of offence, the modus as adopted to swindle money from the Government exchequer and the fact that custodial interrogation may be required for further investigation in the matter which is a well organised crime to go to its root and thus this Court does not find it a fit case for grant of anticipatory bail.
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