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Goods and Services Tax

Rajasthan HC Directs GST Accused to First Move Trial Court for Second Bail Plea

Case Law Details

TaxGuru Citation
2025 taxguru.in 8452
Case Name
Ankit Bansal Vs Union of India (Rajasthan High Court)
Date of Judgement/Order
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Ankit Bansal Vs Union of India (Rajasthan High Court)

In the case of Ankit Bansal vs. Union of India, the Rajasthan High Court dismissed a second bail application filed by an individual accused of a Goods and Services Tax (GST) offense. The court’s decision was based on the petitioner’s failure to first approach the trial court before filing the second application directly with the High Court. While acknowledging its concurrent jurisdiction to hear bail applications, the High Court emphasized the importance of following judicial propriety and consistency, particularly when a case is already under trial.

The court noted that the petitioner did not demonstrate any extraordinary circumstances to justify bypassing the trial court’s jurisdiction. The only reason provided was to save time, which was deemed insufficient. This ruling aligns with the principle that while higher courts have the authority to entertain such applications, it is generally preferred that subsequent bail pleas are made at the trial court level unless there are exceptional grounds. The High Court granted the petitioner the liberty to withdraw his application and approach the trial court, directing the lower court to decide the bail plea expeditiously, within a period of seven working days. The decision underscores the procedural hierarchy in the judicial system and the need for applicants to follow established norms.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,304

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