Neutral Citation No. - 2025:AHC:117144 Court No. - 83 Case :- CRIMINAL MISC. BAIL APPLICATION No. - 24770 of 2025 Applicant :- Mukesh Kumar Jha Opposite Party :- Union of India Counsel for Applicant :- A.C.Srivastava,Subham Singh Counsel for Opposite Party :- Parv Agarwal Hon'ble Nalin Kumar Srivastava,J. 1. Heard learned counsel for the applicant, learned A.G.A. for the State and learned counsel for the informant / department and perused the record. 2. The present second bail application has been moved by the applicant - Mukesh Kumar Jha with the prayer to release him on bail in Case Crime No. 2821 of 2023, under Sections 132(1)(b), 132(1)(i) of C.G.S.T Act, 2017 D.G.C.I., Meerut Unit, Meerut. 3. It is submitted by learned counsel for the applicant that this is the second bail application on behalf of the applicant. The first bail application of the applicant was rejected on merits by this Court vide order dated 15.03.2024. However, when co-accused of the present case, namely Roshan Chaudhary approached the Hon'ble the Apex Court through Criminal Appeal No.2050/2025 (Arising out of SLP (Crl.) No. 2281/2025), the Hon'ble Apex Court observed that maximum punishment awarded to him is five years and the appellant has already completed 18 months incarceration period and granted bail to him vide order dated 17.04.2025. It is next submitted that the present bail application has been moved on the ground of parity with the case of the co- accused Roshan Chaudhary. It is further submitted that the applicant is languishing in jail since 04.11.2023. It is also submitted that this Court granted bail to the co-accused Amit Kumar Jha on 29.5.2025 vide Criminal Misc. Bail Application No.16264 of 2025. It is further submitted that the role of the present applicant is same as was attributed to the co-accused Amit Kumar Jha. 4. Learned counsel for the informant / department opposed the prayer for bail but however, he could not dispute this fact that on the basis of 18 months incarceration period the co-accused was granted bail by the Hon'ble Apex Court. 5. Considering the above facts and circumstances of the case, nature of accusations, severity of the punishment and the fact that co-accused Amit Kumar Jha has been granted bail by this Court on the ground of parity of the co-accused Roshan Chaudhary, who was granted bail by the Hon'ble Apex Court, without commenting on the merits of case, I am of the opinion that the applicant has made out a case for bail. 6. Accordingly, the bail application is allowed. 7. Let the aforesaid accused-applicant involved in above mentioned case crime number be released on bail on his executing a personal bond and two reliable sureties each in the like amount to the satisfaction of the court concerned, subject to the following conditions: (i). The applicant will not tamper with the evidence. (ii). The applicant will not indulge in any criminal activity. (iii). The applicant will not pressurize/intimidate the prosecution witnesses and co-operate in the trial. (iv). The applicant will appear regularly on each and every date fixed by the trial court, unless his personal appearance is exempted through counsel by the court concerned. 8. In the event of breach of any of the aforesaid conditions, the court below will be at liberty to proceed to cancel his bail. Order Date :- 18.7.2025 safi Digitally signed by :- MAHBOOB SAFI High Court of Judicature at Allahabad