Mahesh Sharma S/o Shri Harishankar Sharma Vs Union of India (Rajasthan High Court)
Bail Allowed in GST Evasion Case Because Trial Is Likely to Take Considerable Time; GST Accused Released on Bail Because Charge-Sheet Was Already Filed; Rajasthan High Court Grants Bail Despite Economic Offence Objection Because Facts Favoured Release; Bail Granted in CGST Prosecution Because No Criminal Antecedents Were Shown; GST Offence Accused Granted Bail Subject to Passport Deposit and Trial Cooperation Conditions.
The petitioner sought bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) in connection with an FIR dated 04.01.2025 registered by the Directorate General of GST Intelligence (DGGI) for offences under Sections 132(1)(c), (f), (h), and (i) of the Central Goods and Services Tax Act, 2017.
Counsel for the petitioner submitted that the maximum punishment prescribed for the alleged offences is five years. It was also argued that the petitioner had no criminal antecedents, had remained in custody since 04.01.2025, and that the charge-sheet had already been filed. Reliance was placed on the Supreme Court’s decision in Vineet Jain v. Union of India (Criminal Appeal No. 2269/2025, decided on 28.04.2025), where the Supreme Court observed that offences under Section 132(1)(c), (f), and (h) of the CGST Act carry a maximum sentence of five years, are based on documentary evidence, and ordinarily warrant grant of bail in the absence of extraordinary circumstances. The petitioner further submitted that he was willing to cooperate during trial and that the large volume of documents relied upon in the charge-sheet would likely result in a lengthy trial.
