Hansraj Gurjar S/o Sh. Ramgopal Vs Union of India Through Intelligence Officer (Rajasthan High Court)
Bail Rejected in GST Fraud Case Due to Alleged ₹48 Crore Tax Evasion and Fake Transport Entities; Economic Offences Causing Huge Revenue Loss Justify Stricter Bail Standards; Rajasthan High Court Rejects Bail After Finding Prima Facie Evidence of Fake GST Billing Network; Section 480(6) BNSS Does Not Create Absolute Right to Bail in Serious Economic Offences; Bail Denied Because WhatsApp Chats and Documents Indicated Massive GST Fraud Operation; Rajasthan High Court Holds Long Custody Alone Insufficient for Bail in GST Evasion Case; Fake Firms and Fraudulent E-Way Bills Allegations Lead to Rejection of Bail Plea.
The Rajasthan High Court dismissed the bail application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) by the accused-petitioner arrested in connection with offences under Sections 132(1)(a), (f), (h), and (l) of the Central Goods and Services Tax Act, 2017. The case related to alleged large-scale GST evasion involving fake firms, bogus invoices, fraudulent e-way bills, and clandestine transportation of marble and granite without payment of GST.
The petitioner contended that he had been falsely implicated and that the prosecution case was based primarily on statements of co-accused recorded under Section 70 of the CGST Act without independent corroborative evidence. It was argued that the petitioner had no criminal antecedents, was a permanent resident, and satisfied the “triple test” for grant of bail. The petitioner further submitted that the investigation was complete, the complaint had already been filed, and no further custodial interrogation was required. Reliance was also placed on the prolonged period of custody since 13.08.2025, delay in trial proceedings, and the fact that the maximum punishment prescribed under Section 132 of the CGST Act was five years.
