TaxTMI 
TaxTMI 
2022 (10) TMI 870
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....rwal, the learned counsel for the applicant, Sri Dinesh Kumar Srivastava, the learned Additional Government Advocate and perused the record. 2.The instant application has been filed seeking release of the applicant on bail in Case Crime No. 374 of 2022 of 2022, under Sections 420, 424, 467, 468, 120-B IPC and Sections 122 and 132 of the U.P. and Central Goods and Service Tax Act, 2017, Police Sta....
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....ed in the affidavit filed in support of the bail application that the applicant is an innocent person, he has been falsely implicated in the case, he is having no previous criminal history and he is in jail since 29.04.2022. It has also been stated in the affidavit that there is no possibility of the applicant tampering with any evidence and in such circumstances, the applicant is entitled for bai....
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....le. He has submitted that the other allegations of commission of offences under the IPC are based on the principal offence alleged under the CGST only. 6.In support of his submissions, Sri Subham Agarwal, the learned counsel for the applicant has placed reliance on the judgment of this Court in the Case of Nitin Verma vs. State of U.P., 2021 (49) GSTL 357 Allahabad, in which the offence alleged w....
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....icant is entitled to be released on bail in the aforesaid case. 9.In light of the preceding discussion and without making any observation on the merit of the case, the instant bail application is allowed. 10.Let the applicant Vishnu Pratap be released on bail in Case Crime No. 374 of 2022 of 2022, under Sections 420, 424, 467, 468, 120-B IPC and Sections 122 and 132 of the U.P. and Central Goods....