Amit Singhal Vs State of Rajasthan (Rajasthan High Court)
Rajasthan High Court has granted bail to Amit Singhal, accused in a case involving alleged fake input tax credit (ITC) under the Rajasthan Goods and Services Tax Act, 2017. The decision was made in a bail application filed under Section 483 of the Bhartiya Nagarik Suraksha Sanhita (BNSS), 2023.
Singhal was arrested in connection with a complaint registered before the Economic Offences Court, Jaipur Metropolitan, for offences under various subsections of Section 132 of the GST Act, related to availing bogus ITC without actual supply of goods.
Counsel for the petitioner argued that Singhal was falsely implicated and highlighted that the alleged offenses are triable by a magistrate, carrying a maximum punishment of five years. It was submitted that the tax liability in the case had not yet been determined by the Department, and Singhal had been in custody since November 26, 2024. The counsel also emphasized the likelihood of a prolonged trial. Reliance was placed on a recent Supreme Court order in Rajiv Jindal v. State of UP (Special Leave Petition (Crl.) Nos.13548-13550/2024), which observed that bail should not be denied in magistrate-triable cases without antecedents, especially when trial culmination is unlikely soon.
