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Case Law Details

Case Name : Vikas Bajoria Vs Union Of India (Rajasthan High Court)
Appeal Number : S.B. Criminal Miscellaneous Bail Application No. 17349/2022
Date of Judgement/Order : 06/01/2023
Related Assessment Year :
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Vikas Bajoria Vs Union Of India (Rajasthan High Court)

Introduction: The Rajasthan High Court recently granted bail to Vikas Bajoria under Section 439 Cr.P.C. in a tax evasion case. This article examines the legal nuances of the judgment, including arguments from both sides and the court’s rationale behind the decision.

Detailed Analysis: Vikas Bajoria filed a bail application under Section 439 Cr.P.C. after being arrested in connection with Case No. DGGI/INV/GST/2563/2022-Gr.-F-O/o ADG-DGGI-JZU-Jaipur. Bajoria’s counsel argued that he was falsely implicated, highlighting that the alleged tax evasion amount had already been deposited by the recipients. They emphasized Bajoria’s custody since 08.11.2022, completion of investigation, and upcoming charge sheet filing. Citing legal precedents, they sought bail.

On the other hand, the respondent’s counsel contended that the deposition of evaded tax indicated Bajoria’s culpability. They argued against bail, citing the seriousness of economic offenses. Although acknowledging the imminent charge sheet filing, they referenced various legal judgments to support their stance.

The High Court considered these arguments alongside the recent Supreme Court judgment in Ratnambar Kaushik’s case. Despite refraining from expressing opinions on the case’s merits, the Court deemed it appropriate to grant bail to Bajoria. It highlighted Bajoria’s incarceration duration, completion of investigation, and the nature of evidence likely to be presented during trial.

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