Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
Goods and Services Tax

Delhi HC Refuses to Recall Bail in GST Evasion Case, Finds No Perversity in Bail Order

Case Law Details

TaxGuru Citation
2026 taxguru.in 989
Case Name
CGST Vs Vishal Goyal (Delhi High Court)
Date of Judgement/Order
Only available for paid members
Advertisement


CGST Vs Vishal Goyal (Delhi High Court)

Recalling bail order GST evasion matter denied in absence of any perversity in order

Delhi High Court held that recalling bail order in GST evasion on account of clandestine manufacture and sale of banned gutka denied since there is no perversity in the order. Further, there is nothing to show that he is a flight Risk or there is any likelihood of his influencing the witnesses or tampering the evidence.

Facts- Petition under Section 482 of the Code of Criminal Procedure, 1973, has been filed on behalf of the Petitioner/CGST, West Delhi challenging the Order dated 17.03.2021 of the learned CMM and seeking cancellation of Bail granted to Vishal Goyal, the Respondent.

Conclusion- The contention of the Petitioner regarding the alleged duty evasion of Rs. 831.72 crores was expressly noted by the learned CMM, who found that prolonged incarceration was not warranted solely on the basis of such allegation, particularly when the computation was based on assumptions and the investigation was documentary in nature.

Held that it cannot be overlooked that the evidence is essentially documentary/electronic and there is no likelihood of the same being tampered by the Respondent after having been admitted to Bail. There is nothing to show that he is a flight Risk or there is any likelihood of his influencing the witnesses or tampering the evidence. Furthermore, it cannot be ignored that the Bail was granted vide Order dated 17.03.2021 and there is no averment of any misuse or abuse of the liberty of Bail as granted to the Respondent. There is no ground which is existing to show that the discretion of grant of Bail has not been exercised judiciously by the learned CMM or that there is any misuse or abuse of liberty so granted by the Respondent. There is also nothing on record to show that the trial has been hampered on account of grant of Bail.

Paid content

Become a Basic or Premium Member, or log in if you are already a Basic or Premium member.

Advertisement

Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.