Neutral Citation No. - 2025:AHC-LKO:48741 Court No. - 13 Case :- CRIMINAL MISC. BAIL APPLICATION No. - 7624 of 2025 Applicant :- Sandeep Kumar Srivastava Opposite Party :- Union Of India Prin. Director General, Goods And Services Tax Intelligence Zoal Unit Lko. Counsel for Applicant :- Purnendu Chakravarty,Pranjal Jain Counsel for Opposite Party :- Digvijay Nath Dubey,S M Singh Royekwar Hon'ble Subhash Vidyarthi,J. 1. The counter affidavit filed today is taken on record. 2. Heard Shri Purnendu Chakravarty, learned counsel for the applicant, Shri S M Singh Royekwar, learned counsel appearing on behalf of the Directorate General of GST Intelligence and perused the records. 2. The instant application has been filed seeking release of the applicant on bail in Case Crime No. DGGI/INV/GST/1349/Gr- H/2025, under Sections 132(1)(b)(c) and (1) of CGST Act, registered at Police Station DGGI, District Lucknow. 3. The applicant has been arrested by the officers of DGGI and it has been stated in the grounds of arrest that the applicant has issued bogus invoices and filed fraudulent GST returns for 20 years managed by co-accused Shri Nitin Dwivedi. The applicant has acted as an Advocate of Nitin Dwivedi, who has already been granted bail by means of an order dated 08.08.2025 passed by this Court in CRIMINAL MISC. BAIL APPLICATION No. - 7382 of 2025 after taking into consideration the fact that the offence alleged carries the maximum sentence of imprisonment for 4-5 years and fine and the said co-accused has expressed willingness to pay the compounding fee. 4. The learned counsel for the opposite party - DGGI has vehemently opposed the bail applicant and has submitted that the applicant being an advocate, is well aware with the provisions of law and he has committed a misconduct by assisting the co-accused person in evasion of GST. His further submission is that the applicant being an Advocate, the offence for assistance in GST evasion committed by him is even more serious and he is not entitled to be released on bail. 5. In the affidavit filed in support of bail application, it has been stated that the applicant is innocent, he has been falsely implicated in the present case and he has no criminal history. 6. Having considered the aforesaid facts and circumstances of the case and keeping in view the fact that the main co-accused has already been granted bail and the applicant has been implicated merely because he was acting as an Advocate for the aforesaid co-accused person, I am of the view that the aforesaid facts are sufficient for making out a case for enlargement of the applicant on bail in the aforesaid crime. 7. Accordingly, this bail application stands allowed. 8. Let the applicant- Sandeep Kumar Srivastava be released on bail in the aforementioned case on furnishing a personal bond and two sureties each in the like amount to the satisfaction of Magistrate/Court concerned, subject to following conditions:- (i) the applicant shall not tamper with the prosecution evidence; (ii) the applicant shall not pressurize the prosecution witnesses; (iii) the applicant shall appear on each and every date fixed by the trial Court. Order Date :- 19.8.2025/S. Shivhare Digitally signed by :- SHASHANK SHIVHARE High Court of Judicature at Allahabad, Lucknow Bench