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9 Months in Custody, Charge-Sheet Filed: SC Grants Bail in CGST Case

Case Law Details

Case Name
Narendra Choudhary Vs Union of India (Supreme Court of India)
Date of Judgement/Order
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Narendra Choudhary Vs Union of India (Supreme Court of India)

The appellant sought regular bail in connection with Complaint No. File No. DGGI/INT/INTL/755/2025-GR-N, dated 13.08.2025, filed before the Special Court (Economic Offences), District-Jaipur Metro-II, Jaipur, for offences punishable under Sections 132(1)(a), (f), (g), (h) and (1) of the Central Goods and Services Tax Act, 2017. The Supreme Court heard the appellant’s Senior Counsel and the learned ASG appearing for the respondent-Union of India. The Court was informed that the appellant had already remained incarcerated for more than nine months and that the charge-sheet had been filed. Taking these circumstances into account, particularly the period of incarceration, filing of the charge-sheet and the maximum punishment that could be awarded under Section 132 of the CGST Act if the charges were proved, the Court held that continued incarceration was no longer required. The Supreme Court consequently set aside the impugned High Court order and granted bail to the appellant, subject to terms and conditions to the satisfaction of the concerned Trial Court. The appeal was accordingly allowed, and any pending applications were disposed of.

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER

The appellant seeks regular bail in connection with Complaint No. File No. DGGI/INT/INTL/755/2025-GR-N, dated 13.08.2025 filed before the Hon’ble Special Court (Economic Offences), District-Jaipur Metro-II, Jaipur for the offences punishable under Sections 132(1)(a),(f),(g),(h) and (1) of the Central Goods and Services Tax Act, 2017 (for short, ‘CGST Act’).

We have heard the learned Senior counsel appearing for the appellant and the learned ASG appearing for the respondent-Union of India.

We have been informed that the appellant has already undergone incarceration for a period of more than 9 months. The charge sheet has already been filed in the present case.

In such view of the matter, the continued incarceration of the appellant is no longer required, especially, by taking note of the maximum punishment that can be awarded against the appellant for the offences punishable under Section 132 of the CGST Act, in the event of the charges being proved against him.

In such view of the matter, we are inclined to set aside the impugned order passed by the High Court and grant bail to the appellant.

Accordingly, the impugned order stands set aside and the appellant is granted bail on the terms and conditions subject to the satisfaction of the concerned Trial Court.

The appeal stands allowed, accordingly. Pending application(s), if any, shall stand disposed of.

The appellant is granted bail on terms and conditions to the satisfaction of the Trial Court.

The appeal is allowed in terms of the signed order.

Pending application(s), if any, shall stand disposed of.

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Author Info

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