CRIMINAL MISC. BAIL APPLICATION No. 1804 of 2026 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW CRIMINAL MISC. BAIL APPLICATION No. - 1804 of 2026 Vikas Singh .....Applicant(s) Versus U.O.I. Thru. Directorate General Of Gst Intelligence Lko. Zonal Unit .....Opposite Party(s) Counsel for Applicant(s) : Satendra Kumar (Singh), Abhishek Misra, Abhishek Tiwari, Shivam Counsel for Opposite Party(s) : Digvijay Nath Dubey, Dheeraj Srivastava Court No. - 15 HON'BLE KARUNESH SINGH PAWAR, J. Counter affidavit and rejoinder affidavit filed today are taken on record. Heard Sri Satendra Kumar Singh, learned counsel for the accused-applicant as well as Sri Dheeraj Srivastava, learned counsel for the respondents and perused the record. In the prosecution case, it is alleged that the applicant, by fraudulently generating fake Input Tax Credit (ITC) and issuing bogus invoices on the GST portal, utilized the same to set off the output tax liability arising from M/s RVNL Contracts instead of depositing the tax collected from M/s RVNL, the applicant discharged the output tax liability by using such fake ITC and thereby caused wrongful loss to the public exchequer to the tune of Rs. 32.66 crore. It is further alleged that the applicant is engaged in t