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MAHENDAR KUMAR GOYAL
Vikas Bajoria – Appellant
Versus
Union Of India – Respondent
| Table of Content |
|---|
| 1. bail application filed under section 439 cr.p.c. (Para 1) |
| 2. petitioner's arguments for bail. (Para 2) |
| 3. respondent's opposition to bail. (Para 3 , 4) |
| 4. court's analysis of bail application. (Para 5 , 6) |
| 5. court agrees with law in favor of bail. (Para 8) |
| 6. conclusion granting bail with conditions. (Para 9 , 10) |
ORDER :
Mahendar Kumar Goyal, J. - The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with Case No. DGGI/INV/GST/2563/2022-Gr.-F-O/o ADG-DGGI-JZU-Jaipur registered at learned Special Court Additional Chief Metropolitan Judicial Magistrate (Economic Offence) Jaipur Metropolitan, Jaipur for the offence under Section(s) 132(1) of the Rajasthan Goods and Services Tax Act, 2017 (for brevity "the Act of 2017").
2. Learned counsel for the petitioner submits that he has falsely been implicated in this case. Inviting attention of this Court towards the contents of para 19 of the reply filed by the respondent to the memo of bail application, learned counsel submits that the entire amount of alleged tax evasion to the tune of Rs.43.93 crores, has already been deposited by the recipient(s). He submits that
The court held that bail may be granted in economic offences if the accused has no criminal antecedents and has been in custody for a considerable time, despite the seriousness of the allegations.
The court established that personal liberty must be protected and that the gravity of the offence alone cannot justify denial of bail.
The court granted bail under Section 439 Cr.P.C. due to the applicant's lack of criminal antecedents and the nature of the offence being compoundable.
The court emphasized the requirement of reasons to believe and sound reasons for arrest under Section 69 of the CGST Act, and the need to balance personal liberty with the seriousness of economic off....
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