High Court of Allahabad3 August 2026

Samyak Jain v. Union of India

For assessee

CRIMINAL MISC. BAIL APPLICATION NO. 13336 OF 2026

The ruling in brief

Where applicant was accused of operating multiple shell firms to pass fraudulent ITC with large financial magnitude and was in custody with no prior criminal antecedents, with no assessment proceedings pending and maximum sentence of five years, bail was granted citing fair procedure, presumption of innocence, and protracted trial likelihood

Provisions considered

Section 132, read with Section 69 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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CGST S.132

Samyak Jain v. Union of India

The ruling in brief

Provisions considered

Samyak Jain v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Javed Akhtar v. Union of India

Kapil Chugh v. State of U.P

Santosh Agrawal (Goyal) v. Union of India

Read the full analysis