CRIMINAL MISC. BAIL APPLICATION No. 1897 of 2026 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW CRIMINAL MISC. BAIL APPLICATION No. - 1897 of 2026 Deepanshu Garg .....Applicant(s) Versus Union Of India Thru. Deptt. Revenue Directorate Lko. .....Opposite Party(s) Counsel for Applicant(s) : Atul Verma, Mohd Agha Haider Rizvi, Vinod Kumar Yadav Counsel for Opposite Party(s) : Digvijay Nath Dubey, Dheeraj Srivastava Court No. - 15 HON'BLE KARUNESH SINGH PAWAR, J. Counter affidavit filed by the learned counsel for the respondent is taken on record. Heard Sri Atul Verma, learned counsel for the accused-applicant as well as Sri Dheeraj Srivastava, learned counsel for the respondent and perused the record. In the prosecution case, it is alleged that the applicant created several firms with the intent to issue fake invoices and to route financial transactions without any actual supply of goods or services or legitimate business activity. By doing so, the applicant is alleged to have fraudulently passed on Input Tax Credit (hereinafter referred to as "ITC") amounting to Rs. 18.65 crore to M/s Fortune Signal and Technology, Shivam Telecom and Contractors. It is further alleged that fraudulent ITC amounting to Rs. 6.87 crore was passed on to