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Rajasthan HC Grants Bail in GST Case as Charge-Sheet Was Filed & Maximum Punishment Is Five Years

Case Law Details

TaxGuru Citation
2026 taxguru.in 6363
Case Name
Vikas Sain S/o Sh. Ganpat Lal Sain Vs State of Rajasthan (Rajasthan High Court)
Date of Judgement/Order
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Vikas Sain S/o Sh. Ganpat Lal Sain Vs State of Rajasthan (Rajasthan High Court)

The petitioner filed a bail application under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) in connection with proceedings under Sections 132(1)(a), 132(1)(b), 132(1)(c), 132(1)(i), and 132(5) of the Rajasthan Goods and Services Tax Act, 2017.

On behalf of the petitioner, reliance was placed on the decisions of the Supreme Court in Vineet Jain v. Union of India and Ratnambar Kaushik v. Union of India. Particular reference was made to the Supreme Court’s observations that where the investigation has been completed, the charge-sheet has been filed, the maximum punishment prescribed is five years, and the prosecution case is based largely on documentary and electronic evidence, bail may be granted subject to appropriate conditions. It was also noted in the cited decision that completion of trial would take time and that there would ordinarily be no apprehension of tampering with evidence or influencing witnesses.

The Public Prosecutor opposed the bail application.

After considering the submissions and the principles laid down in Vineet Jain and Ratnambar Kaushik, the Court noted that the petitioner had been arrested for offences under the RGST Act carrying a maximum punishment of five years. The Court further observed that the petitioner had remained in custody since 04.04.2025, the charge-sheet had already been filed, no criminal antecedents of a similar nature had been stated against him, and the conclusion of the trial was likely to take considerable time.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,987

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