2026-VIL-396-RAJ
  1. Home
  2. 2026-VIL-396-RAJ

SGST High Court Cases

GST - Bail application - Arrest in connection with a case registered for offences under Sections 132(1)(a),(f),(h),(l) of the CGST Act, 2017. The allegations against the petitioner are that he was part of a larger conspiracy involving clandestine supply of marble and granite across the country without payment of GST, resulting in tax evasion of tax - Whether the petitioner is entitled to be enlarged on bail considering the nature and gravity of the offence, the magnitude of the alleged evasion, and the material available on record – HELD - The case involves an economic offence arising out of a structured and deep-rooted conspiracy, resulting in significant loss to the public exchequer. The economic offences constitute a class apart and need to be viewed with a different approach while considering the prayer for bail. The provisions of Section 480(6) of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) do not confer an absolute or indefeasible right upon the petitioner to be released on bail, as the Magistrate retains the authority to deny bail taking into consideration the peculiar facts and circumstances of the case - The contention with regard to the period of custody undergone by the petitioner, in the facts and circumstances of the present case, by itself cannot be treated as a determinative or sole factor for grant of bail, as mere length of incarceration, in absence of any other mitigating circumstances, does not entitle the petitioner to be enlarged on bail, more particularly when the allegations pertain to a serious economic offence involving substantial loss to the public exchequer - The Bail application is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?