Devendra Kumar Bhati & Anr. v. Union Of India And 3 Others

Heard learned counsel for the applicants, learned counsel for the Union of India and perused the material on record.

At the very outset, learned counsel for the Union of India submits that the applicants are involved in availment and passing on inadmissible Input Tax Credit (ITC) of approx Rs. 4.95 crores, which is a bailable offence. In the anticipatory bail application, direction can be issued in respect of non-bailable offence and cognizance offence, therefore the present anticipatory bail application is liable to be rejected. Learned counsel has relied upon a reported decision of this Court passed in Criminal Misc. Anticipatory Bail Application u/s 438 Cr.P.C. No. 19059 of 2021 in the matter of M/s V.K.Traders Vs. Union of India in support of his contention.

Another Bench of this Court vide order dated 03.09.2024 had called for the status of the trial from the trial Judge, pursuant to which, Special Chief Judicial Magistrate, Meerut, has submitted its report which is flagged "A" and perusal of the same shows that no complaint has been filed or pending against the applicants in the Court.

Taking into consideration the report of the Special Chief Judicial Magistrate as well as the fact that tax evasion of above Rs. 5 crores is a non-bailable and cognizable offence, whereas the present matter pertains to evasion of tax of less than Rs.5 crores, which is a bailable offence in which no direction for anticipatory bail arise, therefore no indulgence can be granted by this Court.

With the aforesaid observations, the instant anticipatory bail application stands disposed.

Interim order, if any stands vacated. Order Date :- 22.5.2025 S.Ali SHAUKAT ALI High Court of Judicature at Allahabad