Deposit Cannot Change GST Offence Nature, Bail Sustained on Merits: Rajasthan HC

Union of India Vs Arun Jindal S/o Shri Ashok Kumar Jindal (Rajasthan High Court) The Rajasthan High Court considered an application filed by the Union of India seeking cancellation of bail granted to the accused for offences under Sections 132(1)(a), (f), (h) and (l) of the Central Goods and Services Tax Act, 2017. The prosecution argued that the trial court had committed a patent illegality by granting bail on the premise that deposit of 50% of the alleged tax evasion amount would render the offence compoundable and bailable under Sections 132 and 138 of the CGST Act. It was contended that th...