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IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD
SAMIT GOPAL
Alice Lee @ Li Tengli – Appellant
Versus
Union of India – Respondent
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.
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.
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....
Prolonged incarceration without trial can justify bail, even in the presence of multiple pending cases, emphasizing that bail is the rule and detention is the exception.
The main legal point established in the judgment is the application of section 132(1)(i) of the Assam GST Act, 2017 to justify the arrest of the petitioner for deliberate tax evasion exceeding Rs. 5 ....
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 seriousness of economic offences does not alone justify bail denial; factors like trial delay and personal circumstances must also be considered.
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