The presumption of innocence applies; bail may be granted in non-violent, compoundable offences when trial delays are anticipated.

Order :

GANESH RAM MEENA (V.J.), J.

1. The present bail application has been filed by the accused petitioner under section 483 of the BNSS , 2023 in connection with Case No. AC/EWII/C/Jaipur/ 2024-25/ 3557 registered at State GST, Ward-I, Circle-C, Enforcement Wing-III, State Tax Rajasthan, Jaipur for the offence under section 132(1) of the Rajasthan Goods & Service / Central Goods & Service Tax Act, 2017 (for short ‘the Act of 2017’).

2. Mr. Kapil Gupta, counsel appearing for the accused petitioner submits that the accused petitioner has been implicated in the case with the false and fabricated facts. Counsel submits that the allegation against the accused petitioner is that he by actually operating certain firms which were registered in the name of some other persons, issued the fake invoices and claimed input tax credit (ITC) and ultimately made evasion of GST amounting to about Rs.26 crores. Counsel also submitted that the State GST Department after making thorough investigation in the matter, filed the complaint before the competent Magistrate without keeping any investigation against any person or firms pending. Counsel also submits that the accused petitioner is in custody since 25.03.2025 and the charge-sheet has already been filed on 22.05.2025. Counsel submits that the maximum punishment for the offence alleged against the accused petitioner is five years and the offence is also compoundable. Counsel further submits that in all there are 46 witnesses to be examined by the trial court and since this is a warrant case, pre-charge evidence is required before framing the charge and in this manner the conclusion of the trial will take long time.

In support the submissions, the counsel appearing for the accused petitioner has placed reliance upon the following judgments:-

A. Ratnambar Kaushik v. Union of India (Petition for Special Leave to Appeal (Crl.) No.10319 of 2022, decided on 5.12.2022 by Hon’ble the Apex Court.

B. Siya Ram Yadav v. Union of India & Anr., (S.B. Criminal Misc. Bail Application No. 7283/2024) decided by the Coordinate Bench of this Court on 21.10.2024.

C. Rajesh Goyal v. Union of India (S.B. Criminal Misc. Bail Application No. 16113/2024) decided by the Coordinate Bench of this Court on 18.03.2025.

D. Vineet Jain Vs. Union of India (Criminal Appeal No. 2269 of 2025 (Arising out S.L.P. (Criminal) No. 4349 of 2025) decided by the Coordinate Bench of this Court on April 18, 2025.

E. Dhanraj Singhal v. State of Rajasthan (S.B. Criminal Misc. Bail Application No. 6278/2020) decided by the Coordinate Bench of this Court on 28.09.2020.

F. Dev Adania @ Dev Madan Adania v. Union of India & Anr. (S.B. Criminal Misc. Bail Application No. 12371/2020) decided by the Coordinate Bench of this Court on 12.11.2020.

G. Saurabh Jindal Vs. Union of India (S.B. Criminal Misc. Bail Application No. 14791/2022) decided by the Coordinate Bench of this Court on 16.12.2022 along-with connected bail application.

H. Sanjeev Jain Vs. Union of India , (S.B. Criminal Misc. Bail Application No. 3608/2021) decided by the Coordinate Bench of this Court on 31.05.2021 along-with connected bail application.

I. Naresh Chandra Jajra v. Union of India (S.B. Criminal Misc. Bail Application No. 1914/2022) decided by the Hon’ble Apex Court on 25.02.2022.

J. Ashutosh Garg Vs. Union of India (Petition(s) for Special Leave to Appeal (Crl.) No(s). 8740/2024 , decided by the Hon’ble Apex Court on 26.07.2024.

K. Rajiv Jindal v. The State of U.P. , (Criminal Appeal Nos…..2024) [@ Special Leave Petition (Crl.) Nos. 13548-13550/2024 decided by the Ho