Amit Joshi Vs State of U.P. (Allahabad High Court)
The bail application was filed under Section 483 of the BNSS, 2023 seeking release on bail in connection with a criminal case registered in Meerut involving offences under various provisions of the BNS. The applicant had been in custody since 22 January 2026 after his bail plea was rejected by the Sessions Court on 24 February 2026.
The prosecution case, as per the FIR, alleged that one individual fraudulently obtained GST registration using another person’s PAN and created a non-existent firm. It was further alleged that fake invoices were issued during February and March of the financial year 2024–25, involving substantial amounts of IGST passed on to another firm.
Counsel for the applicant argued that the FIR did not name the applicant and that all allegations were directed against another व्यक्ति. The applicant was neither the proprietor nor associated with the firms involved. The prosecution’s attempt to link the applicant was based solely on call detail records of a mobile number allegedly used during the registration process. It was contended that no concrete nexus had been established between the applicant and the alleged offences.
It was further argued that no proceedings had been initiated against the applicant under the GST Act, 2017, which is a special statute governing such matters. The defence submitted that the GST Act provides a complete mechanism for investigation, penalties, and prosecution, and that invoking provisions of the BNS without resorting to the GST Act procedure was improper. It was also highlighted that even if the allegations were accepted, the offence would fall under Section 132 of the CGST Act, where the amount involved was below ₹2 crore, making the offence bailable, punishable up to one year, and compoundable.
