Case Law Details
Ratnambar Kaushik s/o Late Sh. Nilambar Kaushik Vs Union of India (Rajasthan High Court)
Introduction: Ratnambar Kaushik has filed a bail plea under Section 439 of the Code of Criminal Procedure, 1973, concerning a case registered at DGGI, Jaipur Zonal Unit. The charges against him relate to alleged offences under the Central Goods & Services Tax Act, 2017. This article provides a detailed analysis of the proceedings and the court’s judgment.
Detailed Analysis
The petitioner, represented by counsel, argues against the allegations levelled in the remand application, asserting that they are not prima facie against him. He contests the accusation of evading Rs. 15 Crores in duty, emphasizing that he is not listed as a manufacturer and challenges the validity of statements obtained under duress. The defense presents legal precedents in support of the bail application.
Conversely, the respondent, represented by the Union of India, opposes the bail application vehemently. They present evidence indicating the petitioner’s involvement in clandestine activities related to raw tobacco procurement and supply, suggesting intent to evade taxes. Detailed data analysis from GPS tracking and toll records supports the prosecution’s claims of tax evasion amounting to over Rs. 15 Crores.
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