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2025 Supreme(Raj) 2670

HIGH COURT OF RAJASTHAN (JAIPUR BENCH)
ANAND SHARMA
Ankit Bansal, S/o. Shri Shriniwas – Appellant
Versus
Union of India, through Directorate of G.S.T. Intelligence (DGGI) – Respondent


Advocates Appeared:
For the Petitioners:Mr. Madhav Mitra, Sr. Advocate assisted by Mr. Dinesh Bishnoi, Mr. Anil Kumar,
Ms. Jaya Mitra, Mr. Shaurakh Khan & Mr. Himalaya Choudhary
For the Respondents: Mr. Kinshuk Jain, Sr. Standing Counsel for D.G.G.I.

Table of Content
1. petitioner's bail history and procedural background. (Para 1 , 2 , 3 , 4)
2. petitioner's claims regarding trial delay and bail eligibility. (Para 5 , 6 , 7 , 8 , 9 , 10)
3. opposition arguments against bail based on economic offences. (Para 11 , 12 , 13)
4. court's analysis of procedural safeguards under b.n.s.s. (Para 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22)
5. interpretation of legislative intent behind section 480(6) of b.n.s.s. (Para 24 , 25)
6. conclusion and order granting bail with conditions. (Para 26 , 27 , 28 , 29 , 30)

ORDER :

ANAND SHARMA, J.

1. This third bail application has been filed by the petitioner for seeking bail in respect of Criminal Complaint No.DGGI/INT/ARM/5/2024-0/OADG/DGGI/JZU-Jaipur dated 03.06.2024, registered at office of DGGI, JZU, Jaipur for offences punishable under Section 132 (1) (b) (c) (f) & (l) of Central Goods and Services Tax Act, 2017 (for short, 'the Act of 2017').

2. First bail application filed by the petitioner was dismissed by this Court vide order dated 18.06.2025. However, while deciding the first bail application, following directions were given by this Court:

"Since while rejecting the Bail Application, custody of the

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