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SHIVAM GOYAL vs. UNION OF INDIA
(Allahabad High Court)

Hon'ble Judges:

MANOJ BAJAJ

Pet. Counsel

Ayank Mishra

Shadab Alam

Res. Counsel

Parv Agarwal

Petitioner / Applicant	SHIVAM GOYAL
Respondent	UNION OF INDIA
Court	Allahabad High Court
State	Uttar Pradesh
Date	Mar 19, 2025
Order No.	Criminal Misc. Bail Application No. - 39820 of 2024
Citation	2025(3) TAXREPLY 12738
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ORDER
ORDER HON'BLE MANOJ BAJAJ, J. 1. Applicant- Shivam Goyal has filed this application under section 483 Bhartiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail, during the pendency of trial in Case No.2682 of 2024, titled : Union of India Vs. Shivam Goyal, under Sections 132(1)(c), 132(1)(i) Central Goods and Services Tax Act, 2017, DGGI, Zonal Unit, Meerut. The applicant is in custody since his arrest on 19.9.2024. 2. The above complaint has been filed by Director General of GST Intelligence Zonal Unit, Meerut (hereinafter referred to as ‘DGGI Meerut') through Brijender Singh Sodhi, Senior Intelligence Officer, DGGI, Regional Unit, Ghaziabad, wherein it is alleged that an intelligence input was received that M/s Shreeji Metal (GST No. 07BSCPG2345D129) has been indulging in availing ineligible Input Tax Credit (ITC) on the basis of fake invoices received from non-operational firms, as no supplies were made against those invoices,....