Siddhant Rana Vs Union of India (Allahabad High Court)
The Allahabad High Court considered an application seeking the release of the applicant on bail in Complaint Case No. 15890 of 2025 under Sections 132(1)(b)(c)(d)(f)(l) of the Central Goods and Services Tax Act, relating to alleged GST evasion. The case arose from Police Station Hariparvat, District Agra. A counter affidavit filed on behalf of the Commissionerate (Anti-Evasion) was taken on record.
The applicant argued that the allegations of GST evasion based on availing input tax credit through creation of fake firms were false. It was submitted that all alleged offences were triable by a Magistrate and carried a maximum punishment of five years. The applicant further argued that since the investigation had concluded and a complaint had been filed, there was no justification for continued detention. It was also submitted that the case was entirely based on documentary evidence, implying that the trial would take substantial time. The applicant had no criminal history and had been in custody since 18.06.2025.
The Commissionerate opposed bail, submitting that the alleged GST evasion amounted to about ₹35 crore. However, it did not dispute that the applicant had no criminal history, had been in custody for more than five months, and that the offences were triable by a Magistrate with a maximum punishment of five years.
