RAJEEV SINGH
Mohd. Rashid Siddiqui – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Rajeev Singh, J.
Heard Sri Amrendra Nath Tripathi, learned counsel for the applicant, learned counsel for the complainant, Sri V.K. Shahi, Additional Advocate General assisted by Sri Rao Narendra Singh, learned A.G.A for the State of U.P. and perused the record.
2. The present bail application has been filed on behalf of the applicant in Case Crime No.738 of 2020, under Sections 419 , 420, 467, 468, 471, 506 and 120-B I.P.C. and Section 66 I.T. Act, Police Station -S.G.P.G.I., District - Lucknow, with the prayer to enlarge him on bail.
3. Learned counsel for the applicant submits that the applicant is an innocent person and has been falsely implicated in the case. It is further submitted that the applicant is a young lawyer associated with the informant of the present case, who is also a practising lawyer, sent the eight firms to the applicant for providing legal aid and G.S.T. Thereafter, on his advice, services of one Sanjay Yadav was taken, who misused the user I.D. and password of the applicant and raised fabricated input tax credit. Learned counsel for the applicant further submits that detail investigation was conducted by the Investigating Officer, but the only evide
Bail is the rule and denial is the exception; economic offences require careful consideration of evidence and the nature of accusations.
Judicial discretion in bail applications must consider the seriousness of allegations, prior criminal history, and ongoing investigations.
Any offence under this Act may, either before or after institution of prosecution, be compounded by Commissioner on payment, by person accused of the offence, to Central Government or State Governmen....
The main legal point established is the importance of procedural compliance in arrest procedures and the need for substantiated allegations in cases of wrongful input tax credit availing.
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