Case Law Details
Khem Chand Thathera Vs State of Rajasthan (Rajasthan High Court)
The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with Case No. EW-I, Rajasthan/INS-01/27 registered at Office of Assistant Commissioner, State Tax, Ward-I, Circle A, Enforcement Wing-1, Rajasthan, Jaipur for the offence(s) under Section(s) 132(1)(B) (C) of the Rajasthan Goods and Services Tax Act, 2017 (for brevity “the Act of 2017”).
It is contended by learned counsel for the petitioner that he has falsely been implicated in this case. Learned counsel submitted that there has been violation of mandatory provisions while effecting his arrest and its continuation as contained in the Act of 2017. Learned counsel submits that till date, no notice for adjudication of the tax liability as stipulated under Section 73 & 74 of the Act of 2017 has been served upon him. Learned counsel submitted that the petitioner is in custody since 01.08.2022, after conclusion of the investigation, charge-sheet has been filed on 30.09.2022, he has already deposited 10 per cent of the alleged evaded tax amount, the maximum punishment which can be awarded is five years, the offences are compoundable, he has no criminal antecedents and prayed for his release on bail. Learned counsel for the petitioner, in support of his submissions, relied upon a judgment of Hon’ble Supreme Court of India dated 05.12.2022 passed in Special Leave to Appeal (Crl.) No.10319/2022: Ratnambar Kaushik versus Union of India.
Per contra, learned counsel for the respondent would submit that there is grave allegation against the petitioner of evasion of tax amount to the tune of ₹20.83 Cr. He, therefore, prayed for dismissal of the bail application. He, in support of his submissions, relied upon judgment of Hon’ble Supreme Court of India in case of Y.S. Jagan Mohan Reddy versus Central Bureau of Investigation: (2013) 7 Supreme Court Cases 439 and thejudgment dated 05.07.2021 in case of Ashok Kumar Sihotiya versus Union of India: 2021 SCC OnLine Raj 2795 passed by a Coordinate Bench of this Court and another judgment dated 07.09.2021 passed in SB Criminal Miscellaneous Bail Application No.13042/2021: Lalit Goyal versus Union of India & Anr. which was upheld by the Hon’ble Supreme Court of India vide its judgment dated 26.08.2022 in Petition for Special Leave to Appeal (Crl.) No.3509/2022.
Heard. Considered.
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