By means of this bail application, the applicant has prayed to be enlarged on bail in Case Crime No. 01 of 2021 at Police Station New Mandi District Muzaffar Nagar under Sections 132(1)(b), 132(1)(c) and 132(10(i) CGST Act, 2017 at DGGI Dehradun Zonal Unit. The applicant is in jail since 29.09.2021. The bail application of the applicant was rejected by learned Sessions Judge, Meeut on 19.01.2022. Shri Rakesh Ranjan Agrawal, learned Senior Counsel assisted by Shri Vandeep Nath, learned counsel for the applicant contends that the applicant has been falsely implicated in the instant case. The applicant did not register any fake firms with the GST Department. As per the Revenue case, seven firms were found to be non-existent which were created in the names of the others by the applicant and the principal offender Ashish Rajput for the purpose of fake Input Tax Credit (ITC).

It is contended that the names and the statements of seven persons in whose names allegedly fake firms were created have not been brought in the record. The illicit transactions which led to fake Input Tax Credit claims to be processed have also not been disclosed. The applicant is not a beneficiary of any illicit transaction. The applicant cannot be linked with the aforesaid illicit transactions. The determination of the tax liability of the applicant has not been finalized. Learned counsel for the applicant contends that the applicant does not have any criminal history apart from this case.

Shri I. P. Srivastava, learned AGA for the State and Shri Parv Agarwal, learned counsel for the informant could not satisfactorily dispute the aforesaid submissions from the record. Learned AGA does not dispute the fact that the applicant does not have any criminal history apart from this case.

I see merit in the submissions of learned counsel for the applicant and accordingly hold that the applicant is entitled to be enlarged on bail.

In the light of the preceding discussion and without making any observations on the merits of the case, the bail application is allowed.

Let the applicant- Mayank Gautam @ Rishi be released on bail in the aforesaid case crime number, on furnishing a personal bond and two sureties each in the like amount to the satisfaction of the court below. The following conditions be imposed in the interest of justice:-

(i) The applicant will not tamper with the evidence during the trial.

(ii) The applicant will not influence any witness.

(iii) The applicant will appear before the trial court on the date fixed, unless personal presence is exempted.

(iv) The applicant shall not directly or indirectly make inducement, threat or promise to any person acquainted with the facts of the case so as to dissuade him from disclosing such facts to the Court to any police officer or tamper with the evidence.

In case of breach of any of the above condition, the prosecution shall be at liberty to move bail cancellation application before this Court.