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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
SAMEER JAIN, J
Manoj Kumar S/o Bhagwanaram – Appellant
Versus
State of Rajasthan – Respondent
| Table of Content |
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| 1. serious allegations warrant strict standards for bail. (Para 10 , 11) |
| 2. court emphasizes public interest in serious economic offenses. (Para 15 , 16) |
ORDER :
2. SBCRLMB No. 13782/2025 is moved under Section 483 of Bhartiya Nagrik Suraksha Sanhita, 2023 (hereinafter referred to as “BNSS”) assailing the rejection order dated 07.10.2025 passed by the learned Additional Sessions Judge No. 3, Jaipur Metropolitan-II, Jaipur, in Criminal Misc. Bail Application No. 206/2025 (CIS No. 2498/2025), wherein the regular bail application of the accused-applicant was rejected in connection with the offences under Section 132 (1)(i) and 132(5) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) in FILE No. DGGI/INT/INTL/702/2025, registered by DGGI Udaipur Regional Unit under the DGGI Jaipur Zonal Unit.
4. Learned counsel appearing for the applicants further submitted, cumulatively, that the alleged violations fall under the provisions of the CGST Act, 2017, wherein the maximum prescribed punishment is five years’ imprisonment and the offences are triable by a Magistrate. It was argued that with the filing of the final complaint on 10.11.2025,
Bail applications denied due to serious allegations of GST evasion exceeding Rs. 95 Crores, potential evidence tampering, and risk of flight.
In cases of significant tax evasion, bail should normally be denied due to the gravity of offenses and risks of flight or evidence tampering.
The court reaffirmed that bail in economic offences must adhere to legal classifications; deposit of funds does not alter the non-bailable nature of offences exceeding specified monetary thresholds.
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.
The court ruled that economic offences require a stringent approach in bail matters, emphasizing the gravity of allegations and evidence against the accused.
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 severity of economic offences, the nature of evidence, and the larger interests of the public are crucial factors in determining bail under Section 132 of the Central Goods and Services Tax Act, ....
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