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Case Law Details

Case Name : Naresh Chandra Jajra Vs Union Of India (Rajasthan High Court)
Appeal Number : S.B. Criminal Miscellaneous Bail Application No. 1914/2022
Date of Judgement/Order : 25/02/2022
Related Assessment Year :
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Naresh Chandra Jajra Vs Union Of India (Rajasthan High Court)

Introduction: The case of Naresh Chandra Jajra versus Union of India, adjudicated by the Rajasthan High Court, pertains to a bail application under Section 439 P.C. in connection with a case filed under the Central Goods & Services Tax Act, 2017.

Detailed Analysis:

1. Petitioner’s Claims: The petitioner, represented by learned senior counsel, contends that he has been falsely implicated in the case. Arguments include disassociation from ownership of Sagar Industries, retraction of statements, and delegation of responsibilities to Abhishek Gehlot. The petitioner highlights the absence of incriminating evidence and the prolonged trial duration as grounds for bail.

2. Prosecution’s Counter: The prosecution, represented by learned senior standing counsel, refutes the petitioner’s claims, alleging evasion of GST amounting to Rs. 21 crores. They assert the petitioner’s central role in the offense, backed by recorded statements under Section 70 of the GST Act, which they deem admissible. A comparison is drawn with precedent cases to emphasize the gravity of the offense.

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