Jitendra Yadav Vs State of Rajasthan (Rajasthan High Court)
The Rajasthan High Court allowed a bail application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 by the petitioner, who had been arrested on 24.03.2026 by the Directorate General of GST Intelligence (DGGI), Jaipur, in connection with alleged offences punishable under Section 132(1) of the Rajasthan Goods and Services Tax Act, 2017. The petitioner had earlier been denied bail by the Additional Sessions Judge No. 9, Jaipur Metropolitan-II on 07.05.2026.
According to the petitioner, he was a partner in M/s Alpha Pigment, which commenced business operations on 31.10.2025. The Department alleged that the petitioner supplied lead ingots and batteries worth approximately ₹53,16,70,780 to eight firms without issuing proper invoices and without payment of GST during the period from 23.01.2025 to 18.02.2026. The petitioner contended that the Department relied upon invoices relating to a period when the firm was not even registered, wrongly included those invoices in the firm’s transactions, and calculated the alleged GST liability on that basis. He also disputed the allegations regarding valuation, submitting that the lead ingots were produced from scrap batteries and that the Department’s valuation and assessment of turnover were superficial, arbitrary, and incorrect. The petitioner further relied on judgments where bail had been granted in similar matters, considering factors such as prolonged incarceration, filing of the complaint, the offences being triable by a Magistrate, and carrying a maximum punishment of five years.
