Rajesh Agarwal Vs State of Rajasthan (Rajasthan High Court)
Rajasthan High Court has granted bail to Rajesh Agarwal, accused in a Goods and Services Tax (GST) fraud case amounting to approximately ₹26 crore. The decision, delivered on [Date of Decision – not provided in text, assumed to be recent], highlighted the absence of “extraordinary circumstances” presented by the prosecution to deny bail and acknowledged the likely extended duration of the trial.
Agarwal had sought bail under Section 483 of the BNSS, 2023, in connection with a case registered by the State GST Department for alleged offenses under Section 132(1) of the Rajasthan Goods & Service / Central Goods & Service Tax Act, 2017.
Allegations and Defense Arguments
The prosecution alleges that Agarwal operated 44 firms registered under other individuals’ names, issuing fake invoices to claim Input Tax Credit (ITC) and evade GST. Despite thorough investigation, the State GST Department filed a complaint with the competent Magistrate, stating no further investigation was pending against other persons or firms involved.
Agarwal’s counsel, Mr. Kapil Gupta, contended that his client was falsely implicated. He highlighted that Agarwal has been in custody since March 25, 2025, and the charge sheet was filed on May 22, 2025. The defense also pointed out that the maximum punishment for the alleged offense is five years, and the offense is compoundable. With 46 witnesses to be examined and pre-charge evidence required in this warrant case, the trial is expected to be protracted. The defense also asserted that Agarwal is a businessman with significant tax contributions and no flight risk.
