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PRAVEEN KUMAR vs. DIRECTORATE GENERAL OF GST INTELLIGENCE
(Allahabad High Court)

Hon'ble Judges:

MANOJ BAJAJ
Pet. Counsel
Veerendra Pratap Singh
Res. Counsel
Parv Agarwal

Petitioner / Applicant

PRAVEEN KUMAR
Respondent DIRECTORATE GENERAL OF GST INTELLIGENCE
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 28, 2025
Order No.

Criminal Misc. Bail Application No. - 23980 of 2024

Citation

2025(4) TAXREPLY 13150
Original Order
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ORDER

ORDER HON'BLE MANOJ BAJAJ, J. 1. Applicant– Praveen Kumar has filed this application under Section 439 Criminal Procedure Code, 1973 (now Section 483 Bharatiya Nagarik Suraksha Sanhita, 2023) for grant of regular bail, during the pendency of trial in Case No. 47 of 2023, under Sections 132(1)(b) & 132(1)(i) Central Goods and Services Tax Act, 2017, D.G.G.I. Meerut. The applicant is in custody since his arrest on 12.01.2024. 2. Briefly the facts of the case are that the Director General of Central Goods and Services Taxes Commissionerate, Meerut instituted a complaint dated 07.03.2024 through Dr. Rahul Singh, Superintendent, Meerut against Praveen Kumar wherein it is alleged that an information was received against M/s Raj Enterprises (Proprietor Raj Kumar) having GSTIN09CKPPR3896C2ZF is engaged in passing on fradulent Input Tax Credit (ITC) and during search the said firm was found to be non-existent. Further, it was found that 90 other firms are also regis....

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