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Case Law Details

Case Name : Ashutosh Garg Vs Union of India (Rajasthan High Court)
Appeal Number : S.B. Criminal Miscellaneous Bail Application No. 548/2024
Date of Judgement/Order : 06/03/2024
Related Assessment Year :
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Ashutosh Garg Vs Union of India (Rajasthan High Court)

Introduction: The Rajasthan High Court recently delivered a judgment in the case of Ashutosh Garg vs. Union of India, involving a significant Goods and Services Tax (GST) fraud amounting to Rs. 1032 Crores. The petitioner sought bail, contesting the admissibility of his confessional statement and the severity of the alleged offence. This article provides a detailed analysis of the court’s decision.

Detailed Analysis: The petitioner argued that his confessional statement, recorded under Section 70 of the CGST Act, 2017, should not be considered admissible evidence at this stage. He also highlighted the maximum punishment of five years for the alleged offence and contended that bail should be granted considering the petitioner’s period of incarceration and the nature of the offence.

However, the Union of India opposed the bail application, presenting evidence of the petitioner’s involvement in creating and operating numerous fake firms to evade taxes. The prosecution alleged that the petitioner, along with a co-accused, had caused a loss of Rs. 1032 Crores to the government through fraudulent activities.

The court considered the submissions from both sides and examined the material available on record. It observed that the petitioner had created multiple fake firms to issue fake invoices and avail inadmissible Input Tax Credit (ITC) worth hundreds of crores. The court also noted the involvement of a co-accused in the conspiracy.

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