[2025:RJ-JP:50942]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous Bail Application No. 14762/2025 Mahendra Kumar Khandelwal S/o Shri Radhey Shyam Khandelwal, Aged About 50 Years, R/o 233, Sector 4, Vidhyadhar Nagar, Jaipur, Rajatshan. (Presently Confined At Central Jail, Jaipur)

----Petitioner Versus State Of Rajasthan, Through Assistant Commissinoer (State Tax) Ward-Ii, Circle A Enforcement Wing-I, State Tax, Rajasthan, Room No. 415, Ambedkar Circle, C-Scheme, Jaipur.

----Respondent For Petitioner(s) : Mr. Vikram Gogra, Adv.

Mr. Kaushal Soni, Adv. Mr. Aman Gupta, Adv.

For Respondent(s) : Mr. Manvendra Singh Shekhawat, PP HON'BLE MR. JUSTICE ANAND SHARMA

Order

17/12/2025

1. This criminal misc. bail application has been filed by the petitioner under Section 483 of BNSS, 2023 in respect of Case No.AC/EWI/A/JAIPUR/2025-26/7405 Registered at State GST. Ward-II, Circle-A, Enforcement Winge Rajasthan, Jaipur for the offence punishable under Section 132(1)(a)(b)(c)(i) of Rajasthan Goods and Service Tax/Central Goods and Service Tax Act, 2017.

2. Learned counsel for the petitioner submits that allegations have been levelled against him in respect of offence under Section 132(1)(a)(b)(c) read with Clause (i) of sub-section (1) of section 132 and section 132(5) of RGST/CGST Act, 2017, in which the maximum possible punishment is of 5 years and after investigation, charge-sheet has already been filed. The petitioner is languishing behind the bars since 17.09.2025. He has relied upon the judgment of Hon’ble Supreme Court in the case of Vineet Jain Vs. Union of India reported in 2025 (30) Centax

57 (S.C.) and prayed for enlarging the petitioner on bail.

3. Learned Public Prosecutor has vehemently opposed this bail application.

4. Considered the submissions made at Bar.

5. In light of the fact that after investigation, charge-sheet has already been filed and the petitioner is no longer required for custodial interrogation as well as in view of the guidelines laid down by Hon’ble Supreme Court in the case of Vineet Jain (Supra), without expressing any opinion on the merits and demerits of the case, this Court deems it just and proper to enlarge the petitioner on bail.

6. Accordingly, this Bail Application is hereby allowed. The accused-petitioner Mahendra Kumar Khandelwal S/o Shri Radhey Shyam Khandelwal shall be released on bail in pursuance of Case No.AC/EWI/A/JAIPUR/2025-26/7405 registered at State GST. Ward-II, Circle-A, Enforcement Winge Rajasthan, Jaipur on furnishing a personal bond of Rs. 1,00,000/- along with two sureties of Rs.50,000/- each. That apart, the accused-

petitioner shall also follow the conditions as under:-

(i) He shall not tamper with any evidence, nor would influence the witnesses in the case.

(ii) He shall not leave the country without prior permission of the Court.

(iii) He shall co-operate in the trial and shall attend each and every date of hearing in the trial, until and unless his presence is exempted by the trial Court.

(ANAND SHARMA),J Jatin /130