1. We have heard learned counsel for the appellant(s)
and learned counsel for the respondent-State of Uttar
Pradesh.
2. Leave granted.
3. Appellant(s) have been arrested in connection with
Case Crime No.296 of 2025 registered at Police Station-
Jaswant Nagar, District- Etawah, Uttar Pradesh under
Sections 61(2), 3(5), 340(2), 336(3), 338 and 318(4) of
Bharatiya Nyaya Sanhita, 2023 (in short ‘BNS’).
4. Allegation against the appellant(s) is that they had
created fictitious supply invoices and thereby enabled
availing of fake input tax credit.
Reason: 5. Appellant(s) were arrested on 03.02.2026 and since
then, they are in custody. The High Court, vide the
impugned order dated 16.04.2026, declined to release the
appellant(s) on bail.
