2026 (6) TMI 161

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....the applicant Vimal Kumar Savita has been filed seeking enlargement on bail in Case Crime No. 543 of 2025, under Sections 318(4), 338, 336(3), 340(2), 317(2), 3(5) of BNS, Police Station Auraiya, District Auraiya during the pendency of the trial before the court below. The bail application of the applicant before the court below was rejected by the Additional Sessions Judge-1st, Auraiya, vide order dated 24.03.2026 and the applicant is stated to have been languishing in jail since 23.02.2026. Sri Navin Sinha, learned Senior Counsel appearing for the applicant has vehemently argued that the applicant is entirely innocent and has been falsely roped in this very case crime number for ulterior motives. The FIR giving rise to the case crime n....

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....on to Annexure No. 6 to the bail application which is a chart showing the taxable outward supplies made to registered persons (other than reverse charge supplies to demonstrate that only ten transactions are stated to have been entered by M/s Maa Bhavani Trading Company with the Firm of the applicant M/s Jai Mahadev Traders (GST No. 09BMLPK6743C1ZW) on 06.03.2023, 21.03.2023, 21.04.2023 and 21.05.2023 and the complicity of the applicant in the present offence is sought to be established. It is argued that ITC in respect of the ten transactions have been availed strictly as per the procedure prescribed under the GST Act and Rules framed, valid tax invoices have been raised and e-way bills have been issued. The goods have been transported ....

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....ring the investigation the complicity of the applicant stands established by the materials collected by the Investigating Officer. It is argued that from the materials collected by the Investigating Officer, it is borne out that ITC of Rs. 707200.00 from 10 bills amounting to Rs. 141.44 Lacs has been passed on by M/s Bhavani Trading Company to M/s Jai Mahadev Traders Trading Company and M/s Jai Mahadev Traders has claimed the ITC in its Returns. It is thus submitted that the applicant does not deserve any indulgence. I have heard learned counsel for the parties and have given my anxious consideration to the rival submissions. Admittedly, the GST Department has not issued any notice under Section 74 of the GST Act, 2017 against the Firm o....

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.... Keeping in view the nature of offence, arguments advanced on behalf of the parties, evidence on record regarding the complicity of the applicant larger mandate of the Article 21 of the Constitution of India and the dictum of the Apex Court in the case of Dataram Singh Vs. State of U.P. & Another, reported in 2018(3) SCC 22 as also in the case of Satendra Kumar Antil Vs. CBI, SLP (Criminal) No. 5191 of 2021, reported in 2021(10) SCC 773, and without expressing any opinion on the merits of the case, the Court is of the view that the applicant has made out a case for bail. The bail application stands allowed. Let the accused-applicant, Vimal Kumar Savita, involved in above mentioned case crime number be released on bail, on his executing a....