The Court allowed bail to a foreign national accused of GST evasion, emphasizing family ties and lengthy trial as crucial factors without deeming detention illegal.

JUDGMENT :

SAMIT GOPAL, J.

1. List revised.

2. Heard Sri Jitendra Kumar Srivastava, learned counsel for the applicant, Sri Krishna Agarawal, learned counsel for the opposite party no.1/Union of India and Sri Dhananjay Awasthi, learned counsel for the opposite party no.2/CGST and perused the material on record.

3. This bail application under Section 483 of B.N.S.S. has been filed by the applicant Alice Lee @ Li Tengli, seeking enlargement on bail during trial in connection with Case No. 40 of 2025, under Sections 132(1)(d), 132(1)(e), 132(1)(f), 132(1)(l), 132(1)(i) of the CGST, Act, 2017, registered at Police Station CGST Commissionerate, District Gautam Budh Nagar.

4. On 13.01.2026 the following order was passed by this Court:

"1. List revised.

2. Heard Sri Jitendra Kumar Srivastava, learned counsel for the applicant, Sri Dhananjay Awasthi, learned counsel for the opposite party no. 2/Central Goods & Services Tax Commissionerate, Gautam Buddha Nagar (Anti Evasion), Sri Shikhar Khare, Advocate, holding brief of Sri Krishna Agarawal, learned counsel for the opposite party no. 1/Union of India and perused the record.

3. Admittedly the applicant is a Chinese national. She is in jail since 26.8.2025. This is an application for bail under Section 483 B.N.S.S., 2023. The question as would arise in the matter is as to whether the applicant still holds a valid Visa or not as in case of her release, the question of her stay in the country without a valid Visa would be a matter to be considered.

4. Learned counsel for the applicant is unable to disclose regarding status of Visa of the applicant for which he prays for a week's time to inform the Court about it. Prayer is allowed.

5 . List on 21.01.2026 as fresh."

5. Subsequently learned counsel for the Union of India further sought time for compliance of the said order on 30.01.2026 and the following order was passed:

"1. List revised.

2. Heard Sri Jitendra Kumar Srivastava, learned counsel for the applicant, Sri Dhananjay Awasthi, learned counsel for the opposite party no. 2, Sri Krishna Agarawal, learned counsel for the opposite party no. 1 and perused the record.

3. Learned counsel for the applicant submits that he shall be filing his supplementary affidavit in the office within four days. If any such affidavit is filed, office to trace it out and place it on the record by the next date.

4. In response to the observation(s) of the Court in the order dated 13.01.2026, learned counsel for Union of India/Opposite Party No. 1 prays for one week time to seek full and complete instructions with regard to the same. Prayer is allowed.

5. List on 09.02.2026 as fresh."

6. Today he is provided the Court with a document running in 9 pages titled as "Status Report" in the present matter and while placing para 8-10 has submitted that such an accused can apply for a temporary visa and the application shall be decided as per procedure and necessary enquiry and approvals. The said para reads as under:

"8. That as per Paragraph 5 of the Immigration and Foreigners Order 2025, leave shall be refused (to a foreign national) if the civil authority (FRRO) is satisfied that the foreigner's presence is required in India to answer a criminal charge. That under such circumstances, an appropriate category of Entry Visa (X-Misc category) is granted to an accused foreign national who is facing criminal charge/trial proceedings, in order to facilitate the foreign national to face criminal charge/trial proceedings before the concerned Ld. Trial Court or to appear before the Investigating agency if the criminal case/proceedings is pending investigation. Further, said Entry Visa (X-Misc) can be extended six months at a time. The foreign national while applying/registering for such a visa gets entered into the system of the immigration department and it becomes easy to track the movements of such a foreign national. It is pertinent to mention here that this visa is granted to such foreign national only for the sole purpose of facing cri