CRIMINAL MISC. BAIL APPLICATION No. 2478 of 2026 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW CRIMINAL MISC. BAIL APPLICATION No. - 2478 of 2026 Suraj Rawat .....Applicant(s) Versus State Of U.P. Thru. Secy. Home Lko. .....Opposite Party(s) Counsel for Applicant(s) : Narendra Gupta Counsel for Opposite Party(s) : G.A. Court No. - 12 HON'BLE MANISH MATHUR, J. 1. Heard Mr. Narendra Gupta, learned counsel for applicant and learned Additional Government Advocate for State. 2. First bail application has been filed by the applicant under Section 483 BNSS with regard to FIR No. 203/2025 under Sections 340(2), 336(3), 338, 318(4), 3(5) BNS, Police Station Kotwali, District Sitapur. 3. The F.I.R. is lodged against one Smt. Pooja Singh with the allegation that she is shown as Proprietor of a firm by the name of M/s. P.S. Traders as displayed on G.S.T. portal. It also indicates that the aforesaid firm is in the business of sale of optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus parts and accessories and is registered since 30.09.2024, but upon scrutiny no actual business was being conducted by the aforesaid firm while Input Tax Credit (ITC) was being claimed thereby defr