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

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...