Ramesh Patel Vs State of U.P. (Allahabad High Court)
The bail application was filed by the applicant seeking release in a case registered under Sections 420, 467, 468, and 471 of the IPC, relating to alleged GST fraud. The applicant had been in custody since 27.12.2025 after his bail was rejected by the Sessions Court on 09.03.2026.
The prosecution case originated from an FIR naming another व्यक्ति, alleging that a firm registered on the GST portal was found to be non-existent at the declared address. The premises owner denied the existence of the firm or any tenancy arrangement, and the firm was alleged to be involved in GST evasion.
The applicant contended that he was not named in the FIR and had no connection with the alleged fictitious firm. He stated that he was a registered proprietor of a separate business engaged in purchasing iron scrap through legitimate transactions. According to the applicant, purchases were made through valid invoices, payments were routed through banking channels, and all transactions were reflected on the GST portal.
It was further submitted that the applicant was arrested from the office of a co-accused and that only two mobile phones and ₹500 were recovered from him. No other incriminating material was found in his possession. The primary evidence against him was stated to be the confessional statement of the co-accused. The applicant also emphasized that he had no criminal history and undertook to cooperate with the trial and comply with bail conditions.
