Case Law Details
Vikas Sain S/o Sh. Ganpat Lal Sain Vs State of Rajasthan (Rajasthan High Court)
The petitioner filed a bail application under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) in connection with proceedings under Sections 132(1)(a), 132(1)(b), 132(1)(c), 132(1)(i), and 132(5) of the Rajasthan Goods and Services Tax Act, 2017.
On behalf of the petitioner, reliance was placed on the decisions of the Supreme Court in Vineet Jain v. Union of India and Ratnambar Kaushik v. Union of India. Particular reference was made to the Supreme Court’s observations that where the investigation has been completed, the charge-sheet has been filed, the maximum punishment prescribed is five years, and the prosecution case is based largely on documentary and electronic evidence, bail may be granted subject to appropriate conditions. It was also noted in the cited decision that completion of trial would take time and that there would ordinarily be no apprehension of tampering with evidence or influencing witnesses.
The Public Prosecutor opposed the bail application.
After considering the submissions and the principles laid down in Vineet Jain and Ratnambar Kaushik, the Court noted that the petitioner had been arrested for offences under the RGST Act carrying a maximum punishment of five years. The Court further observed that the petitioner had remained in custody since 04.04.2025, the charge-sheet had already been filed, no criminal antecedents of a similar nature had been stated against him, and the conclusion of the trial was likely to take considerable time.
Without expressing any opinion on the merits of the case, the Court held that it was just and proper to release the petitioner on bail, subject to cooperation during the trial.
Accordingly, the bail application was allowed. The petitioner was directed to be released on bail upon furnishing a personal bond of ₹1,00,000 along with two sureties of ₹50,000 each to the satisfaction of the trial court. The petitioner was also required to appear before the concerned court on all dates of hearing as and when called upon to do so.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
1. Instant bail application has been filed by petitioner under Section 483 of BNSS in connection with Case File No.AE/EWI/A/JAIPUR /2025-26/6922 under Sections 132(1)(a)(b) (c), 132(1)(i), 132(5) of Rajasthan Goods and Services Act, 2017.
2. Learned Senior Counsel in support of his contention has referred the order of the Hon’ble Supreme Court, in case of Vineet Jain Vs. Union of India arising out of S.L.P. (Criminal) No. 4349/2025 and Ratnambar Kaushik Vs. Union of India [2022 SCC OnLine SC 1678] decided on 05.12.2022, para No.6 of which is being extracted hereunder:-
“In considering the application for bail, it is noted that the petitioner was arrested on 21.07.2022 and while in custody, the investigation has been completed and the charge sheet has been filed. Even if it is taken note that the alleged evasion of tax by the petitioner is to the extent as provided under Section 132(1)(l)(i), the punishment provided is, imprisonment which may extend to 5 years and fine. The petitioner has already undergone incarceration for more than four months and completion of trial, in any event, would take some time. Needless to mention that the petitioner if released on bail, is required to adhere to the conditions to be imposed and diligently participate in the trial. Further, in a case of the present nature, the evidence to be tendered by the respondent would essentially be documentary and electronic. The ocular evidence will be through official witnesses, due to which there can be no apprehension of tampering, intimidating or influencing. Therefore, keeping all these aspects in perspective, in the facts and circumstances of the present case, we find it proper to grant the prayer made by the petitioner.”
3. Learned Public Prosecutor has opposed the bail application.
4. Having considered the contentions of counsel for petitioner and considering the ratio decidendi laid down by Hon’ble Supreme Court in Vineet Jain (supra) and Ratnambar Kaushik (supra) and the fact that petitioner has been arrested in respect of offences under Sections 132(1)(a)(b)(c), 132(1)(i), 132(5) of RGST Act, 2017, wherein maximum punishment is of five years; petitioner is in custody since 04.04.2025 and charge-sheet has been filed; no criminal antecedents of similar nature of offences has been stated to be against the petitioner; conclusion of trial will take considerable time, but without commenting on merits of the case, this Court deems it just and proper to release the petitioner on bail, however the petitioner is directed to cooperate during trial.
5. Accordingly, the bail application is allowed and it is ordered that the accused-petitioner Vikas Sain S/o Sh. Ganpat Lal Sain shall be released on bail provided he furnishes a personal bond in the sum of Rs.1,00,000/- with two sureties of Rs.50,000/- each to the satisfaction of the learned trial Judge for his appearance before the court concerned on all the dates of hearing as and when called upon to do so.
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