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IN THE HIGH COURT OF ALLAHABAD
Manoj Bajaj, J.
Vikrant Singhal – Appellant
Versus
Union of India – Respondent
JUDGMENT :
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, a search operation at the relevant places of accused was conducted on 9.10.2024 and 10.10.2024. The three accused persons namely, Vikrant Singhal, Sachin Singhal and Gourav Jain managed to escape from their residence because of the hindrances created
Bail is the rule and denial is the exception; economic offences require careful consideration of evidence and the nature of accusations.
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 in the judgment is that the court may grant bail considering factors such as the length of custody, maximum punishment, completion of investigation, and absence of cr....
The court established that economic offences, while serious, do not preclude bail if the investigation is complete and the accused have no prior criminal history.
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.
The court emphasized the serious nature of economic offences, affirming that bail is the exception, especially when substantial financial loss to the state is involved.
The court emphasized the necessity of substantial evidence for serious charges under the GST Act and the accused's right to a fair trial.
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