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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
ANIL KUMAR UPMAN
Premchand Jain, S/o. Padamchand Jain – Appellant
Versus
Union Of India, Through PP – Respondent
ORDER :
ANIL KUMAR UPMAN, J.
1. This pre-arrest bail application under Section 482 of BNSS has been filed on behalf of the petitioners, who are having apprehension of their arrest in connection with Criminal Case No. DGGI/INV/GST/574/2025-Gr.I registered for offences punishable under Sections 132(1), 132(1)(i)(iv) & 132(5) of Central Goods and Services Tax Act, 2017.
2. Learned counsel appearing on behalf of the petitioners submits that the petitioners have been falsely implicated in the present case. It is contended that petitioner No.1 is a Director of two companies, namely M/s Prem Jain Ispat Udyog Pvt. Ltd. (M/s PJIUPL) and M/s Tanay Dhyata Steel Concast Ltd. (M/s TDSCL), while petitioner No.2, who is the son of petitioner No.1, is also one of the Directors of the said companies. It is submitted that the allegation against the petitioners is that, in their capacity as Directors, they have evaded tax amounting to Rs.20,63,97,337/- (Rupees Twenty Crore Sixty-Three Lakh Ninety-Seven Thousand Three Hundred Thirty-Seven only). Learned counsel submits that the petitioners have been arrayed as accused solely on the basis of the statement of one Manoj Vijay, whose firm, M/s Mahaveer Tradi
In economic offences, anticipatory bail must be granted sparingly, considering serious allegations and the need for effective investigation.
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....
The main legal point established in the judgment is that economic offences, especially those related to tax evasion under the CGST Act, are considered serious and require a different approach in the ....
The judgment established the need for a different approach in bail considerations for economic offences, emphasizing the gravity of economic offences, the need to protect the financial health of the ....
The main legal point established in the judgment is the need for a liberal interpretation of anticipatory bail provisions, considering the principles of Article 21 of the Constitution and the nature ....
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....
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....
Offence of money-laundering - Anticipatory bail rejected - Parameters for grant of anticipatory bail in a serious offence are required to be satisfied and further while granting such relief, Court mu....
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