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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR
ANAND SHARMA
Ankit Bansal S/o Shri Shriniwas – Appellant
Versus
Union of India, through Directorate Of GST Intelligence, Jaipur – Respondent
ORDER :
1. This bail application has been filed by the accused-petitioner under section 483 of BNSS for seeking regular bail in respect of FIR number DGGI/INT/ARM/5/2024–0/OADG/DGGI/JZU–JAIPUR dated 03.06.2024, registered at office of DGGI, JZU, Jaipur for offences punishable under section 132 (10)(b)(c)(j) and (l) of Central goods and services tax act 2017.
2. Brief facts which are relevant for the purpose of adjudication of the instant bail application are that officers of the Directorate General of GST intelligence (hereinafter shall be referred as ‘DGGI’), while conducting investigation in relation to a firm, namely M/S Om Sai Traders and Suppliers, it was indicated that the Firm was engaged in trading of grains by showing exempted supply in monthly GST returns (GSTR–3B) as well as in GSTR - 2A. By analysing the bank accounts, it was observed that transactions from different Firms mainly dealing in trade of scrap was shown in the accounts. Whereas many of such Firms were Suo motu cancelled by GST department on account of being fake/non- existent Firms. Fictitious transactions were shown to have taken place from such fake/non-existent firms. During course of investigation, as many
Economic offences, especially involving large sums and serious allegations, require stringent scrutiny of the accused's conduct, including attempts to abscond and prior criminal history, to deny bail....
Any offence under this Act may, either before or after institution of prosecution, be compounded by Commissioner on payment, by person accused of the offence, to Central Government or State Governmen....
The court established that in cases of economic offences, while the gravity of the allegations is significant, the presumption of innocence and the nature of evidence must also be considered when dec....
In economic offences, anticipatory bail must be granted sparingly, considering serious allegations and the need for effective investigation.
The severity of economic offences, the need for a different approach in bail matters, and the larger interest of the public and State in such cases influenced the court's decision.
The court established that personal liberty must be protected and that the gravity of the offence alone cannot justify denial of bail.
Bail cannot be denied based solely on pending investigations of co-accused; each case must be evaluated individually, considering the right to a speedy trial as a fundamental right.
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