CRIMINAL MISC. BAIL APPLICATION No. 8873 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD CRIMINAL MISC. BAIL APPLICATION No. - 8873 of 2026 Gaurav Agarwal .....Applicant(s) Versus State of U.P. .....Opposite Party(s) Counsel for Applicant(s) : Adarsh Bhushan, Nikhil Pandey, Nishant Mishra, Ram Charan Lal Counsel for Opposite Party(s) : Sadhana Singh, G.A. Court No. - 73 HON'BLE VIKRAM D. CHAUHAN, J. 1. Learned A.G.A. submits that instructions have been received and has no objection in case the bail application is heard on merits. 2. Heard learned counsel for the applicant, Mrs. Sadhna Singh, learned counsel for the GST department, learned A.G.A. for the State and perused the record. 3. It is submitted by learned counsel for the applicant that initially a first information report was lodged on 19.10.2025 under Sections 340(2), 336(3), 338, 318(4) BNS and Section 132 of GST Act with the allegation that co-accused Yogesh Sharma was the proprietor of the firm M/s Shree Shyam Traders who has incorrectly shown input tax credit or evasion of tax under the GST Act. Thereafter, on investigation it was found that the firm was not running on the given address. The applicant was not named in the first information report. The name of the applic