Rajasthan High Court - Jaipur
Saurabh Kumar Jain S/O Shri Nemi Chand ... vs Union Of India Through Senior ... on 16 August, 2021
Author: Mahendar Kumar Goyal
Bench: Mahendar Kumar Goyal
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Criminal Miscellaneous Bail Application No. 2695/2021
Saurabh Kumar Jain S/o Shri Nemi Chand Jain, Aged About 24
Years, R/o 85/222 Sector 8, Pratap Nagar Sanganer Jaipur Raj.
(Currently Confined To Central Jail Jaipur)
----Applicant/Petitioner
Versus
Union Of India Through Senior Intelligence Officer, Directorate
General Of GST Intelligence, Jaipur Zonal Unit C-62 Sarojani
Marg C-Scheme Jaipur-302001 Raj.
----Respondent
For Petitioner(s) : Mr. Sameer Jain with
Mr. Daksh Pareek,
Mr. Arjun Singh &
Mr. Pranav Malik
For Respondent(s) : Mr. Kinshuk Jain
HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL
Order
16/08/2021
The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with Complaint File No.DGGI/INV/GST/2063/2020-Gr.G-O/o-ADG- DGGI-ZU-Jaipur dated 20.12.2020 for the offence(s) under Section(s) 132(1)(B)(C)(F)(I) of Central Goods and Services Tax Act, 2017 read with sub-section 5 of Central Goods and Services Tax Act, 2017 (for brevity "the Act of 2017).
Learned counsel for the petitioner submitted that he has falsely been implicated in this case as he is merely an accountant. Drawing attention of this Court towards contents of the complaint filed against him, he submitted that even the respondent has (Downloaded on 16/08/2021 at 09:38:05 PM) (2 of 3) [CRLMB-2695/2021] admitted the fact that he was an accountant only working on commission basis ranging in between @ 0.20% to 0.65%. Referring various provisions contained under the Act of 2017 and Rules framed thereunder, learned counsel submitted that his arrest has been made in violation of the statutory provisions. Learned counsel submitted that the officials of the respondent- Department have not failed to discharge their duty as provided under Section 25 read with Section 61 of the Act of 2017. He submitted that the complaint has been filed under various provisions of Section 132 which are mutually exclusive and cannot go hand in hand. Learned counsel submitted that the petitioner is in custody since 19.12.2020, investigation as against him is complete, complaint has already been filed, list of witnesses contains departmental witnesses only with no apprehension of influencing them, the offence is triable by Magistrate, he has no criminal antecedents and prayed for his release on bail.
Per contra, learned counsel appearing for the respondent-Department submitted that allegation against the petitioner is of issuing fake invoices worth about Rs.800 crores resulting into tax loss to the exchequer in the neighbourhood of Rs.126 crore. Drawing attention of this Court towards the contents of complaint, he submitted that the petitioner has admitted in his statement that he created fake firms. He, therefore, prayed for rejection of the bail application.
Heard the learned counsels for the parties and perused the record.
Taking into consideration the submissions advanced by learned counsels for the respective parties, the nature of (Downloaded on 16/08/2021 at 09:38:05 PM) (3 of 3) [CRLMB-2695/2021] allegation against the petitioner, his length of custody, filing of complaint, material contained therein, the offence being triable by Magistrate, the maximum punishment being 5 years and absence of criminal antecedents; but, without expressing any opinion on the merits of the case, this Court deems it just and proper to enlarge the petitioner on bail.
Accordingly, the bail application is allowed and it is directed that accused-petitioner Saurabh Kumar Jain S/o Shri Nemi Chand Jain shall be released on bail under Section 439 Cr.P.C. in connection with afore-mentioned FIR registered at concerned Police Station, provided he furnishes a personal bond in the sum of Rs.1,00,000/- (Rupees One Lac only) together with two sureties in the sum of Rs.50,000/- (Rupees Fifty Thousand only) each to the satisfaction of the trial Court with the stipulation that he shall comply with all the conditions laid down under Section 437(3) Cr.P.C.
(MAHENDAR KUMAR GOYAL),J Pragati/5 (Downloaded on 16/08/2021 at 09:38:05 PM) Powered by TCPDF (www.tcpdf.org)