IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CRIMINAL MISC.APPLICATION (FOR CANCELLATION OF BAIL) NO.

24758 of 2024 In R/CRIMINAL MISC.APPLICATION NO. 20070 of 2024 ==========================================================

SUPERINTENDENT (AE) THRO ARIHANT KUMAR JAIN S/O LAL CHAND JAIN Versus VIRBHADRASINH PRATAPSINH CHAUHAN & ANR.

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Appearance:

MS. HARDIKA VYAS(11450) for the Applicant(s) No. 1 MR. APURVA N MEHTA(7202) for the Respondent(s) No. 1 MR. ROHAN SHAH APP for the Respondent(s) No. 2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE DIVYESH A. JOSHI Date : 25/09/2025

ORAL ORDER

1. By filing instant application, the applicant – The Superintendent (AE) of Central GST & Central Excise, Gandhinagar, has preferred present application for setting aside order dated 25.10.2024 in Criminal Misc. Application No.20070 of 2024 passed by this Hon'ble Court.

2. Learned advocate Ms. Hardika Vyas appears for the applicant submits that applicant herein is the original complainant and respondent no.1 is the original accused person. As certain acts and actions of the respondent no.1 are found to be illegal and as he has not complied with the statutory provisions in accordance with law, and by doing so he has profited huge volume of amount and Government Exchequer has to suffer loss, and therefore, FIR has been registered against him on 02.09.2024. Pursuance to which investigation commenced, and he was apprehended, and then after he preferred bail application before this Hon'ble court. The said bail application was entertained by this Hon'ble. During the course of hearing, it was brought to the notice of co- ordinate bench of this court that the accused had already deposited 60 lakhs and was also ready and agreeable to deposit 10% of the outstanding bill before the office and an undertaking to that effect is also filed before this Hon'ble court to deposit Rs. 90 lakhs within a period of 7 days. Learned advocate Ms. Vyas further submits that based upon the undertaking filed by the respondent no.1/accused, Hon'ble court has entertained the bail application of the respondent no.1/accused, but at the time of releasing him, specific condition was imposed that within a period of 7 days an amount of Rs.90 lakhs is required to be deposited by the present respondent no.1. He has not strictly adhered with the said terms and conditions, and therefore, apparently on the face of the record as breach of terms and conditions committed by the respondent no.1, the bail order granted by this Hon'ble court is required to be quashed and set aside. Learned advocate has referred the contents of the undertaking filed by the respondent no.1 before this Hon'ble court. She further submits that along with the present application, applicant herein has filed certain documents in support of the said fact that amount had not been deposited. She further submits that as per the Government provisions the amount deposited by the applicant is required to be shown in electronic cash ledger. Copy of said documents are placed on record which clearly go on to show that respondent no.1 has deposited Rs. 90 lakhs in his own company's electronic cash ledger, but not debited the same from its Electronic Cash Ledger through Form GST DRC-03, and thus, such credit amount in Electronic Cash Ledger of the accused cannot be considered as the amount credited to the Government Exchequer. In a technical sense, it can be said that the said amount credited by the respondent no.1 in the Electronic Cash Ledger can be used and utilized by the respondent no.1 at any given point of time, and therefore, with a sole intent to show his bonafide, respondent no.1 has to make a debit entry through Form GST DRC-03, which has not been done yet, and by not doing so, he has breached the terms and conditions imposed by this Hon'ble Court by not depositing the said amount, mere depositing amount in the Electronic Cash Le