GST Evasion | Tax Liability Not Determined Before Initiating Criminal Proceedings: Allahabad High Court Grants Bail

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GST Evasion | Tax Liability Not Determined Before Initiating Criminal Proceedings: Allahabad High Court Grants Bail

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Published on

28/04/2026

By Mariya Paliwala

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The Allahabad High Court has granted bail to Gaurav Agarwal in a case involving alleged GST evasion of ₹13.23 crore, emphasizing that no adjudication or determination of tax liability had been carried out under the GST law prior to initiating criminal proceedings. The bench of Justice Vikram D. Chauhan allowed the criminal misc. bail application,…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

GST Evasion | Tax Liability Not Determined Before Initiating Criminal Proceedings: Allahabad High Court Grants Bail

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