High Court of Allahabad
Javed Akhtar v. Union of India
For assessee
CRIMINAL MISC. BAIL APPLICATION NO. 15340 OF 2026
The ruling in brief
Where applicant accused of availing fraudulent input tax credit on invoices of non-existent firms was in custody after investigation completion, no evidence showed likelihood of tampering, intimidation or evasion, assessment was not initiated, maximum punishment was five years, and trial was unlikely soon, bail was justified considering presumption of innocence, speedy trial, and bail as rule
Provisions considered
Section 132, read with section 69, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017
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