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WhatsApp Chats & Electronic Evidence Justify Bail Denial in GST Fraud Case: Rajasthan HC

Case Law Details

TaxGuru Citation
2026 taxguru.in 9190
Case Name
Hansraj Gurjar Vs Union of India (Rajasthan High Court)
Date of Judgement/Order
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Hansraj Gurjar Vs Union of India (Rajasthan High Court)

Rajasthan HC Denies Second Bail Plea in ₹48.41 Crore GST Fraud Case, Holds WhatsApp Chats and Electronic Evidence Prima Facie Show Direct Role; Parity With Co-Accused Not a Ground for Bail

The petitioner filed a second bail application under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, after being arrested in connection with a case registered by the Directorate General of GST Intelligence (DGGI), Jaipur Zonal Unit, for offences punishable under Sections 132(1)(a), 132(1)(f), 132(1)(h) and 132(1)(l) of the Central Goods and Services Tax Act, 2017.

The petitioner contended that he had been falsely implicated and that the case was based solely on statements recorded under Section 70 of the CGST Act without any independent or legally admissible material. He submitted that the allegations relating to fake firms, fake invoices, e-way bills and clandestine movement of marble and granite were unsupported. It was further submitted that his earlier bail application had been dismissed on 18.04.2026, but there had been a material change in circumstances as co-accused Narendra Choudhary, whose role was alleged to be similar, had been granted bail by the Supreme Court on 22.05.2026 in Narendra Chaudhary vs. Union of India. The petitioner sought bail on the principle of parity and also relied on his continued custody since 13.08.2025.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,669

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