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Case Law Details

Case Name : Vishesh Sahal Vs Union Of India (Rajasthan High Court)
Appeal Number : S.B. Criminal Miscellaneous Bail Application No. 13658/2022
Date of Judgement/Order : 06/01/2023
Related Assessment Year :
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Vishesh Sahal Vs Union Of India (Rajasthan High Court)

Introduction: The Rajasthan High Court recently granted bail to Vishesh Sahal under Section 439 Cr.P.C. in a tax evasion case. This article delves into the legal intricacies of the judgment, analyzing arguments presented by both sides and examining relevant precedents.

Detailed Analysis: The petitioner, Vishesh Sahal, was arrested in connection with Case No. EW-II, Rajasthan/INS-01//607/dt14-06-2022 under Section 132(1) of the Rajasthan Goods and Services Tax Act, 2017. Sahal’s counsel argued that he was falsely implicated and that the tax evasion allegations were based on false calculations. They cited precedents and argued for bail.

However, the respondent’s counsel countered with serious allegations of tax evasion amounting to ₹17 crores and document forgery. They cited legal precedents supporting their argument against bail.

The High Court considered these arguments along with the recent Supreme Court judgment in Ratnambar Kaushik’s case. The Supreme Court, in its ruling, emphasized the need to consider bail applications without prejudicing the trial’s outcome. It noted the duration of Sahal’s incarceration and the nature of evidence in the case.

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