Ankit Jain Vs State of Rajasthan Office of Assistant Commissioner of State Tax (Rajasthan High Court)
Ankit Jain sought bail from the Rajasthan High Court under Section 483 of the Bhartiya Nagrik Suraksha Sanhita, 2023, after being arrested on March 26, 2025. He was implicated in a case registered at State GST District Jaipur for offenses under Section 132(1)(b) & (c) read with Section 132(5) of the Rajasthan Goods and Service Tax Act, 2017, related to alleged fake ITC generation and tax evasion of 10.05 Crores. Jain’s counsel argued that he was falsely accused, was not the proprietor of the firms involved, and a charge-sheet had already been filed on May 23, 2025.
The defense highlighted that the maximum punishment for the alleged offense is five years and referenced several Supreme Court rulings, including Vineet Jain vs. Union of India, where the Court emphasized that bail should ordinarily be granted in cases with a maximum sentence of five years, especially when the prosecution relies on documentary evidence and there are no antecedents. The defense further contended that all witnesses were official, minimizing the risk of influence, and that the trial would likely be prolonged given the voluminous charge-sheet. The prosecution opposed bail, citing the significant tax evasion amount. After reviewing the submissions and considering the Supreme Court precedents, the High Court noted Jain’s two-and-a-half-month incarceration and the documentary/electronic nature of the evidence, concluding that continued custody would not serve a fruitful purpose. Consequently, the High Court granted bail to Ankit Jain.
