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ANKUR GARG vs. UNION OF INDIA
(Allahabad High Court)

Hon'ble Judges:

MANOJ BAJAJ, J.
Pet. Counsel
Ayank Mishra
Res. Counsel
Parv Agarwal

Petitioner / Applicant

ANKUR GARG
Respondent UNION OF INDIA
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 22, 2025
Order No.

Criminal Misc. Bail Application No. - 47559 of 2024

Citation

2025(4) TAXREPLY 13032
Original Order
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ORDER

ORDER HON'BLE MANOJ BAJAJ, J. Applicant- Ankur Garg has filed this application under Section 439 Cr.P.C. for grant of regular bail, during the pendency of trial in Case No.1323 of 2024, under Sections 132(1)(b), 132(1)(c), 132(1)(i) of Central Goods and Services Tax Act, 2017 (In short as "CGST Act, 2017"), DGGI, Ghaziabad Regional Unit, Ghaziabad. The applicant is in custody since his arrest on 19.11.2024. In brief, the facts leading to the bail application are that a complaint dated 15.01.2025 was filed by Director General of GST Intelligence (DGGI), Zonal Unit, Meerut through Shri Manish Chaudhary, Senior Intelligence Officer, DGGI, Regional Unit, Ghaziabad against the applicant- Ankur Garg wherein it is alleged that an intelligence input revealed involvement of M/s Aadya Trading Company (o6ATUPA2215J1ZS) in availing ineligible Input Tax Credit on the basis of invoices issued by non-existent firms, and without receipt of concomitant goods the fake Input ....

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