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VIKRANT SINGHAL AND ANOTHER vs. UNION OF INDIA
(Allahabad High Court)

Hon'ble Judges:

MANOJ BAJAJ
Pet. Counsel
Shad Khan
Shishir Prakash
Res. Counsel
Parv Agarwal

Petitioner / Applicant

VIKRANT SINGHAL AND ANOTHER
Respondent UNION OF INDIA
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 25, 2025
Order No.

Criminal Misc. Bail Application No. - 45540 of 2024

Citation

2025(2) TAXREPLY 12560
Original Order
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ORDER

ORDER HON'BLE MANOJ BAJAJ, J. 1. Applicants–Vikrant Singhal and Sachin Singhal have filed this application under Section 483 Bharatiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail, during the pendency of trial in Case No. 1101 of 2024, titled Union of India Vs. Vikrant Singhal and others, under Sections 132(1)(b), 132(1)(c), 132(1)(i) Central Goods and Services Tax Act, 2017, DGGI Ghaziabad. The applicants are in custody since their arrest on 17.10.2024. 2. Briefly, the facts of the case are that the Director General of GST Intelligence, Ghaziabad (in short ‘DGGI Ghaziabad’) Regional Unit instituted a complaint dated 13.12.2024 against nine accused persons, wherein it is alleged that an intelligence input regarding indulgence of the accused persons in passing on of fraudulent Input Tax Credit (ITC) was received, and according to it, the accused were issuing fake invoices without supplying underlying goods. Upon this information....

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