Bail granted to Alice Lee @ Li Tengli, accused of GST evasion, with conditions to ensure trial participation and prevent bail misuse.
In a notable decision, the Allahabad High Court has granted bail to Alice Lee, also known as Li Tengli, a Chinese national facing accusations of GST evasion amounting to Rs. 88,80,751. The order, delivered by Justice Samit Gopal, highlights the unique considerations applicable to foreign nationals and economic offenses in the context of bail applications.
The bail application was filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, in connection with offenses under various sections of the Central Goods and Services Tax Act, 2017. The case, registered at the CGST Commissionerate in Gautam Budh Nagar, involves allegations of tax evasion through misclassification and misdeclaration of goods by the company M/s Tentech LED Display Pvt. Ltd., where Alice Lee was employed.
Justice Gopal, while granting bail, emphasized several factors: Alice Lee is a lady with a minor child, the absence of any likelihood of evidence tampering, and the fact that the case is triable by a Magistrate with a maximum punishment of five years. These considerations, coupled with the earlier bail granted to a co-accused, Vinay Kumar, influenced the decision.
The court also imposed stringent conditions to ensure Alice Lee's presence during the trial and prevent any misuse of the granted bail. These conditions include restrictions on leaving the country without court permission, regular updates on her whereabouts to the court, and adherence to trial dates.
This case underscores the court's approach to economic offenses, which necessitate a distinct consideration in bail matters. The court referenced Supreme Court judgments advocating fairness in such cases, especially when the evidence is primarily documentary, and the accused lacks a prior criminal history.
Justice Gopal also addressed procedural matters, directing authorities to refrain from mentioning the names of judges in affidavits and judgments, a practice deemed inappropriate. The court issued directives to ensure compliance with this standard, emphasizing the need for caution and adherence to protocol.
The decision comes in the wake of Alice Lee's arrest and subsequent custody since August 2025. The court's order aligns with the Supreme Court's earlier direction for expeditious handling of her bail application, following a writ petition by her husband challenging the legality of her arrest.
Bottom Line:
Grant of bail to a foreign national accused under CGST Act, 2017, while highlighting conditions to ensure trial participation and prevent misuse of bail.
Statutory provision(s):
Bharatiya Nagarik Suraksha Sanhita, 2023 Section 483, Central Goods and Services Tax Act, 2017 Sections 132(1)(d), 132(1)(e), 132(1)(f), 132(1)(l), 132(1)(i)
Alice Lee @ Li Tengli v. Union of India, (Allahabad) : Law Finder Doc id # 2853472
