Nemichand Tetarwal Vs Union of India (Rajasthan High Court)
The Rajasthan High Court considered a bail application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) in connection with a case registered by the Directorate General of GST Intelligence (DGGI), Jaipur Zonal Unit. The petitioner faced allegations under Sections 132(1)(a), (b), (f), (h), and (i) of the Central Goods and Services Tax Act, 2017, relating to alleged tax evasion. The petitioner had been in custody since 11 June 2025.
The petitioner argued that he had been wrongly implicated and that the investigation against him had already been completed. A charge sheet had been filed, and the tax liability mentioned in the charge sheet—Rs. 22,95,89,054—differed from the amount in the show cause notice. It was submitted that the maximum punishment prescribed for the alleged offences was five years’ imprisonment and a fine. The petitioner also emphasized that he had no prior criminal antecedents and had already been incarcerated for over four months, warranting bail considering the totality of circumstances.
In support of the application, reliance was placed on two Supreme Court decisions. The first was Ratnambar Kaushik v. Union of India, where the Court granted bail after noting that the petitioner had been in custody for more than four months, the investigation was complete, the offence carried a maximum punishment of five years, and the evidence was primarily documentary and electronic, reducing the risk of tampering. The Supreme Court held that under such circumstances, bail was appropriate.
