High Court of Allahabad
Shivam Dwivedi v. Union of India
For assessee
CRIMINAL MISC. BAIL APPLICATION NO.15773 OF 2026
The ruling in brief
Where applicant, proprietor of areca nut trading firm, was prosecuted for alleged issuance of bogus retail invoices for B2B supplies and routing of cash via brokers, with no prior criminal history, undisclosed evasion amount, assessment pending, completed investigation, and no evidence of risk to justice, bail was justified as pre-conviction detention was not punitive and bail was rule
Provisions considered
Section 132 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017
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