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HIGH COURT OF RAJASTHAN
MAHENDAR KUMAR GOYAL
VISHESH SAHAL S/O SHRI DINESH PRAKASH SAHAL – Appellant
Versus
UNION OF INDIA – Respondent
CRLMB/13658/2022
GST - BAIL - EVASION OF TAX - COMPOUNDABLE OFFENCE
Fact of the Case:
The petitioner was arrested for evasion of tax under Section 132(1) of the Rajasthan Goods and Services Tax Act, 2017. The amount of tax evaded was alleged to be around ₹17 crores. The petitioner had been in custody since 21.07.2022, and the charge sheet had been filed on 16.09.2022.
Finding of the Court:
The court noted that the petitioner had been in custody for more than four months and that the trial would take some time to complete. The court also noted that the evidence to be tendered by the respondent would essentially be documentary and electronic, and that there was no apprehension of tampering, intimidating, or influencing.
Issues: Whether the petitioner should be granted bail in a case of evasion of tax under the Rajasthan Goods and Services Tax Act, 2017.
Ratio Decidendi: The court relied on the judgment of the Supreme Court in Ratnambar Kaushik v. Union of India, in which the Supreme Court held that in cases of evasion of tax, bail should be granted if the petitioner has been in custody for a significant period of time, the trial is likely to take some time to complete, and there is no apprehension of tampering with evidence or influencing witnesses.
Final Decision: The court allowed the bail application and directed that the petitioner be released on bail on furnishing a personal bond of Rs. 1,00,000/- and two sureties of Rs. 50,000/- each.
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Criminal Miscellaneous Bail Application No. 13658/2022
Vishesh Sahal S/o Shri Dinesh Prakash Sahal, Age 33 Years, R/o
PN-50, G-1, Ajmer Road, Govind Nagar, Vaishali Nagar, Jaipur-
302021 (Rajasthan) (Presently Confined In The Central Jail,
Jaipur)
----Petitioner
Versus
Union Of India, Through P.P.
----Respondent
For Petitioner(s)
:
Mr. V.R. Bajwa, Senior Advocate with
Mr. Daksh Pareek and
Mr. Arjun Singh
For Respondent(s)
:
Mr. Punit Singhvi with
Mr. Ayush Singh
HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL
Order
06/01/2023
The present bail application has been filed under Section 439
Cr.P.C. The petitioner has been arrested in connection with Case
No. EW-II, Rajasthan/INS-01//607/dt14-06-2022 registered at
learned Special Court Additional Chief Metropolitan Judicial
Magistrate (Economic Offence) Jaipur Metropolitan, Jaipur for the
offence under Section(s) 132(1) of the Rajasthan Goods and
Services Tax Act, 2017 (for brevity “the Act of 2017”).
Learned Senior Counsel for the petitioner submits that he
has falsely been implicated in this case wherein, the amount of tax
evaded is based on false calculation. He submits that the
petitioner is in custody since 21.07.2022, charge sheet has been
filed way back on 16.09.2022, the maximum sentence which can
(2 of 5)
[CRLMB-13658/2022]
be awarded is five years, the offence is compoundable and prays
for his release on bail. He, therefore, in support of his
submissions, relied upon judgments of Hon’ble Supreme Court of
India dated 05.12.2022 passed in Special Leave to Appeal
(Crl.) No.10319/2022: Ratnambar Kaushik versus Union of
India and dated 11.07.2022 passed in Misc. Application
No.1849/2021
in
Special
Leave
Petition
(Crl.)
No.5191/2021: Stender Kumar Antil vs. Central Bureau of
Investigation & Anr.
Per contra, learned counsel for the respondent would submit
that there is grave allegation against the petitioner of not only
evasion of tax amount to the tune of 17
₹
crores; but, of forging
the documents too. He, therefore, prayed for dismissal of the bail
application. He, in support of his submissions, relied upon
judgment of Hon’ble Supreme Court of India in case of Y.S. Jagan
Mohan Reddy versus Central Bureau of Investigation:
(2013) 7 Supreme Court Cases 439 and the judgment dated
05.07.2021 in case of Ashok Kumar Sihotiya versus Union of
India: 2021 SCC OnLine Raj 2795 passed by a Coordinate
Bench of this Court and another judgment dated 07.09.2021
passed in
SB Criminal Miscellaneous Bail Application
No.13042/2021: Lalit Goyal versus Union of India & Anr.
which was upheld by the Hon’ble Supreme Court of India vide its
judgment dated 26.08.2022 in Petition for Special Leave to
Appeal (Crl.) No.3509/2022.
Heard. Considered.
Recently, the Hon’ble Supreme Court of India has, in case of
Ratnambar Kaushik (supra), held as under:-
(3 of 5)
[CRLMB-13658/2022]
“5. Though allegations and counter allegations
are made, at this stage, it would not be
necessary for us to advert to the details of the
rival contentions, since the matter in any
event is at large before the trial court and any
observations on merits herein would prejudice
the case of the parties, therein. However, for
the limited purpose of answering the prayer
for the grant of bail, the contentions are taken
note of. It is no doubt true, that an allegation
is made with regard to the transportation of
unmanufactured tobacco and it is alleged that
such procurement of unmanufactured tobacco
is for clandestine manufacture and supply of
zarda without payment of leviable duties and
taxes. Though it is further contended that in
the process of the investigation, the
transportation of a larger quantity of
unmanufactured tobacco weighing about
35,57,450 kgs. is detected, these are all
matters to be established bas
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