HIGH COURT OF JUDICATURE AT ALLAHABAD CRIMINAL MISC. BAIL APPLICATION No. - 22664 of 2026 Court No. - 55 HON'BLE VIKRAM D. CHAUHAN, J. 1. Heard learned counsel for the applicant, Mrs. Sadhna Singh, learned counsel for G.S.T. and perused the record. 2. It is submitted by learned counsel for the applicant that it is alleged that the applicant is one of the Director of the M/s Divya Hybrid Private Limited and a sum of Rs.2.2 crores tax credit has been made by the firm without there being any input credit. The shop no.11 was taken on rent by the co-accused Pawan Verma, who has already been enlarged on bail by order dated 25.5.2026 by this Court in Criminal Misc. Bail Application No. 7066 of 2026. The applicant was only a care take of the property of Pawan Verma, as a result of the same, the name of the applicant has been included. The applicant has no criminal history. Applicant is languishing in jail since 11.1.2026 and in case he is released on bail, he will not misuse the liberty of bail and will cooperate in the trial. 3. Learned counsel for G.S.T. department opposed the prayer for bail and submits that the rent agreement submitted by the applicant was denied by the landlord. The non-existing firm has been indulged in transaction, as a result of the same, charge sheet has been submitted. 4. Learned counsel for the G.S.T. department has not brought any fact or circumstances to indicate criminal history or antecedents of the applicant which would disentitle the applicant for Bail. Versus Counsel for Applicant(s) : Suresh Chandra Pandey, Vishnu Shankar Mishra Counsel for Opposite Party(s) : Sadhana Singh, A.S.G.I., G.A., Kuldeep Kumar Rohit Kushwaha .....Applicant(s) Union Of India And 2 Others .....Opposite Party(s) 5. It is not the case of the State that the applicant has not cooperated in the investigation or proceedings before the trial court. 6. The principle that Bail is a rule and Jail is an exception has been well recognised by Apex Court more specifically on the touch stone of Article 21 of the Constitution. The said principle has been reiterated by the Apex Court in Satyendra Kumar Antil Vs Central Bureau of Investigation and another, 2022 (10) SCC 51. Learned AGA has not shown any exceptional circumstances which would warrant denial of bail to the Applicant. 7. No material, facts or circumstances has been shown by learned counsel for G.S.T. that the accused may tamper with the evidence or witnesses or the accused is of such character that his mere presence at large would intimidate the witnesses or that accused will use his liberty to subvert justice or tamper with the evidence. 8. It is settled principle of law that the object of bail is to secure the attendance of the accused at the trial. No material particulars or circumstances suggestive of the applicant fleeing from justice or thwarting the course of justice or creating other troubles in the shape of repeating offences or intimidating witnesses and the like have been shown by learned counsel for G.S.T. 9. Learned counsel for G.S.T. has not shown any material or circumstances that the accused/applicant is not entitled to bail in larger interests of the public or State. 10. Considering the facts and circumstances of the case, nature of offence, evidence, complicity of the accused, submissions of learned counsel for the parties and without expressing any opinion on the merits of the case, the Court is of the view that the applicant has made out a case for bail. The bail application is allowed. 11. Let the applicant Rohit Kushwaha involved in Case Crime No.603 of 2025, under Sections 318(4), 338, 336(3), 340(2), 3(5) B.N.S. and Sections 69, 132 G.S.T. Act, Police Station Firozabad North, District Firozabad be released on bail on furnishing a personal bond and two BAIL No. 22664 of 2026 2 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 during the trial. ii. The applicant will not pressurize/intimidate the prosecution witness. iii. The applicant will appear before the trial court on the date fixed, unless personal presence is exempted and/or the applicant shall make himself available for interrogation by a police officer as and when required. iv. The applicant shall not commit an offence similar to the offence of which he is accused, or suspected, of the commission of which he is suspected. v. The applicant shall not directly or indirectly make any inducement, threat or promise to any person acquainted with the facts of the case so as to dissuade him from disclosing such facts to the Court or to any police officer or tamper with the evidence. vi. The applicant shall not leave India without the previous permission of the Court. vii. In the event, the applicant changes his residential address, the applicant shall inform the court concerned about new residential address in writing. 12. In case of breach of any of the above condition, the prosecution shall be at liberty to move bail cancellation application before this Court. October 1, 2026 Bhaskar BAIL No. 22664 of 2026 3 (Vikram D. Chauhan,J.) Digitally signed by :- BHASKAR High Court of Judicature at Allahabad