GST Fraud | Benefit Of S. 437 CrPC Can't Be Given To Women Who Are 'Powerful' & When Offence Affects Public At Large: Allahabad HC

The Allahabad High Court denied bail to a mother-son duo accused of GST fraud, emphasizing that the benefit of Section 437 CrPC cannot be extended to women who are powerful or connected to powerful individuals when the offence affects the public at large. The accused, Kanika Dhingra and her son Mayank Dhingra, allegedly created fake companies to fraudulently claim input tax credit, causing significant revenue losses. The court highlighted that economic offences impacting the public and involving influential individuals warrant stricter scrutiny. The decision underscores the court’s stance on denying bail in cases of serious economic offences, particularly when the accused hold positions of power or influence, to protect public interest and uphold the integrity of the legal system.