# CRIMINAL MISC. BAIL APPLICATION No. 1953 of 2026 at Lucknow

Court: Allahabad High Court
Date: 2026-03-26
Citation: CRIMINAL MISC. BAIL APPLICATION No. 1953 of 2026 at Lucknow
Petitioner: CRIMINAL MISC. BAIL APPLICATION No. 1953 of 2026 at Lucknow
Respondent: Unknown

[Official PDF on Allahabad High Court website](https://elegalix.allahabadhighcourt.in/elegalix/WebDownloadOriginalHCJudgmentDocument.do?translatedJudgmentID=83675)

## Judgment text (excerpt)

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW CRIMINAL MISC. BAIL APPLICATION No. - 1953 of 2026 Ambrish Nath Tiwari .....Applicant(s) Versus Uoi Thru. Directorate General Of Gst Intelligence Lko. .....Opposite Party(s) Counsel for Applicant(s) : Ambuj Singh, Dr. Pooja Singh, Sweety Pandey Counsel for Opposite Party(s) : Digvijay Nath Dubey, Dheeraj Srivastava Court No. - 28 HON'BLE RAJEEV BHARTI, J. Counter affidavit filed today is taken on record. Heard 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 the systematic generation and utilization of fraudulent ITC and issuance of fake invo

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