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2026 Supreme(Online)(Del) 138

IN THE HIGH COURT OF DELHI AT NEW DELHI
NEENA BANSAL KRISHNA, J
CGST, DELHI WEST – Appellant
Versus
VISHAL GOYAL – Respondent


Advocates:
For the Appellants/Petitioners: Mr. Gagan Vaswani, Mr. Satish Aggarwala
For the Respondents: Mr. Shadman Ahmed Siddiqui, Mr. Vaibhav Prasad Singh

Table of Content
1. petition under section 482 of cr.p.c. (Para 1)
2. facts surrounding the unregistered gutka factory (Para 2 , 3 , 4 , 5 , 6)
3. statements of respondent and incriminating evidence (Para 7 , 8 , 9 , 10 , 11 , 12)
4. alleged duty evasion and its implications (Para 14 , 16)
5. grounds for challenging bail (Para 17 , 18 , 19)
6. court observations on the seriousness of the offense (Para 20 , 21)
7. respondent's denial of allegations and evidence (Para 25 , 26 , 27 , 28 , 30)
8. distinctions between recall and cancellation of bail (Para 38 , 39 , 40)
9. dismissal of the petition (Para 49)

JUDGMENT

NEENA BANSAL KRISHNA, J.

1. Petition under Section 482 of the Code of Criminal Procedure , 1973 (hereinafter referred to as „Cr.P.C.‟), has been filed on behalf of the Petitioner/CGST, West Delhi challenging the Order dated 17.03.2021 of the learned CMM and seeking cancellation of Bail granted to Vishal Goyal, the Respondent.

2. The brief facts of the case are that on 29.12.2020, an information was received about an unregistered unit of gutka factory running at CR place, Rohini, Sector 20, Delhi and that this unregistered Unit had more than 10 speed manufacturing machines, which were w

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