Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 5, Cited by 1]

Rajasthan High Court - Jaipur

Dipanshu Gupta S/O Late Shri Surendra ... vs Union Of India on 13 April, 2022

Author: Vinod Kumar Bharwani

Bench: Vinod Kumar Bharwani

      HIGH COURT OF JUDICATURE FOR RAJASTHAN
                  BENCH AT JAIPUR

   S.B. Criminal Miscellaneous Bail Application No. 3399/2022

Dipanshu Gupta S/o Late Shri Surendra Kumar Gupta, Aged
About 30 Years, R/o C.b. 90, Salt Lake, Kolkata-700004,
Presently In Central Jail Jaipur
                                                                       ----Petitioner
                                      Versus
Union Of India, Through Special P.p.
                                                                     ----Respondent

For Petitioner(s) : Mr. Prateek Kedawat with Ms. Kriti Pathak For Respondent(s) : Mr. Sidharth Ranka HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order Order Reserved on 11.04.2022 Date of Pronouncement 13.04.2022 izkFkhZ&vfHk;qDr dh vksj ls /kkjk 439 n.M izfdz;k lafgrk ds rgr ;g tekur izkFkZuk i= Case No. F.No. DGGI/INT/INTL/42/2022-GrE- O/o ADG-DGGI-ZU-Jaipur vijk/k varxZr /kkjk 132¼1½(b)(c)(h)(f)(1) dsUnzh; oLrq ,oa lsokdj vf/kfu;e] 2017 esa tekur ij fjgk fd;s tkus dh izkFkZuk ds lkFk is'k fd;k x;k gSA nksuksa i{kkas dh cgl lquh ,oa i=koyh dk voyksdu fd;kA fo}ku vfHkHkk'kd izkFkhZ&vfHk;qDr dk rdZ jgk fd izkFkhZ&vfHk;qDr dks bl izdj.k esa fcuk fdlh vk/kkj ds lafyIr fd;k tkdj fxjQ~rkj fd;k x;k (Downloaded on 13/04/2022 at 09:27:32 PM) (2 of 5) [CRLMB-3399/2022] gSA ifjoknh foHkkx dh vksj ls izLrqr ifjokn esa ftl izdkj ds vkjksi izkFkhZ&vfHk;qDr ij yxk;s x;s gSa] ml vijk/k esa izkFkhZ&vfHk;qDr dh lgHkkfxrk ,oa mlds dze essa dksbZ lqlaxr+ lk{; izLrqr ugha gqbZ gSA ftu QthZ QeksZa ds uke ls th,lVh dh pksjh djus dk vkjksi gS] muls Hkh izkFkhZ&vfHk;qDr dk dksbZ ljksdkj ugha gSA izkFkhZ&vfHk;qDr us fdlh izdkj dk ykHk izkIr ugha fd;k gSA mlus fxjQ~rkjh ds i"pkr vuqla/kku esa iw.kZ lg;ksx fd;k gSA izkFkhZ&vfHk;qDr ds laca/k esa vuqla/kku dh fn"kk r; gks pqdh gS vkSj mlds fo:) vuqla/kku iw.kZ fd;k tkdj vkjksi i= izLrqr fd;k x;k gSA ;g izdj.k ewy :i ls nLrkosth lk{; ij vk/kkfjr gS] tks leLr cjken gks pqds gSa vkSj bl dkj.k nLrkostkr esa dwVjpuk ;k gsjQsj djus dh dksbZ lEHkkouk ugha gSA nLrkostkr dh lR;rk dk fu/kkZj.k lk{; ds nkSjku r; gksuk gSA izkFkhZ&vfHk;qDr fnukad 14-01-2022 ls fujUrj vfHkj{kk esa gSA izdj.k dh vUoh{kk esa le; yxuk LokHkkfod gSA vkjksfir vijk/k esa vf/kdre ikap o'kZ dh ltk dk izko/kku gSA vfuf"prdky ds fy;s izkFkhZ&vfHk;qDr dks U;kf;d vfHkj{kk esa j[kus dk dksbZ vkSfpR; ugha gSA mudk ;g Hkh dguk jgk fd blh izdkj ds vU; ekeyksa esa bl U;k;ky; dh led{k ihB }kjk lacaf/kr vfHk;qDrx.k dks tekur dk ykHk iznku fd;k x;k gSA blh izdkj ekuuh; loksZPp U;k;ky; us Hkh dbZ fu.kZ;ksa esa ;g er fu/kkZfjr fd;k gS fd vkfFkZd vijk/k ls lacaf/kr ekeyksa esa tekur ysus esa dksbZ eukgh ugha gSA var esa muds }kjk mijksDr rdksZa ds vk/kkj ij tekur dk ykHk fn;s tkus dh izkFkZuk dh xbZA mUgksaus vius leFkZu esa fuEu U;kf;d fu.kZ;ksa dk voyEc fy;kA

1. Mohit Vijay Vs. Union of India, S.B. Criminal Misc. Bail Application No.7605/2019 (decided by Rajasthan High Court Jaipur).

2. Lakshya Agarwal Vs. Union of India, S.B. Criminal Misc. Bail Application No.20392/2021 (decided by Rajasthan High Court Jaipur).

3. Ankit Vijay Vs. Union of India, S.B. Criminal Misc. Bail Application No.12963/2021 (decided by Rajasthan High Court Jaipur).

4. Dananjay Singh Vs. Union of India, S.B. Criminal Misc. Bail Application No.18825/2021 (decided by Rajasthan High Court Jaipur).

blds foijhr ifjoknh foHkkx dh vksj ls mifLFkr fo}ku vf/koDrk us tekur vkosnu dk ?kksj fojks/k djrs gq, rdZ izLrqr fd;k gS fd (Downloaded on 13/04/2022 at 09:27:32 PM) (3 of 5) [CRLMB-3399/2022] izkFkhZ&vfHk;qDr ij fofHkUu QthZ QeksZa ls fdlh Hkh oLrq ;k lsok dh dksbZ vkiwfrZ fd;s fcuk gh buiqV VSDl dzsfMV dks avail rFkk pass on djus ,oa bl gsrq dj ewY; dk 1 ls 2 izfr"kr deh"ku izkIr djus dk vkjksi gSA vuqla/kku ds nkSjku izkFkhZ&vfHk;qDr ds dCts ls vkjksfir vijk/k ds dze esa dbZ nLrkost cjken gq, gSa] ftuls izkFkhZ&vfHk;qDr }kjk Hkkjh Hkjde jkf"k dh jktLo gkfu dkfjr fd;k tkuk ik;k x;k gSA ;g Hkh rdZ fn;k x;k gS fd yxHkx 909 QthZ QeksZa }kjk 5547 djksM+ :i;s ds fcy tkjh fd;s x;s gSa] ftl ij th,lVh 904 djksM+ :i;s curk gS] tcfd okLro esa eky lIykbZ gh ugha fd;k x;k gSA izkFkhZ&vfHk;qDr }kjk dj ;ksX; jkf"k dk 1&2 izfr"kr djhc 55 djksM+ :i;s deh"ku izkIr fd;k x;k gSA mudk ;g Hkh rdZ jgk fd QthZ QeksZa ,oa ftu QeksZa us ykHk izkIr fd;k gS] muds dze esa vuqla/kku vHkh tkjh gSA mudk ;g Hkh dFku jgk fd blh izdkj dh dj pksjh ds vU; ekeyksa esa bl U;k;ky; dh led{k ihB }kjk tekur vkosnu [kkfjt fd;s x;s gSaA izdj.k esa xEHkhj vkjksi gSaA vr% tekur vkosnu [kkfjt fd;s tkus dh izkFkZuk dh xbZA mUgksaus vius rdksZa ds leFkZu esa fuEu U;kf;d fu.kZ; izLrqr fd;sA

1. Union of India v. Sapna Jain SLP (Crl.) No. 7437/2019

2. P.V. Ramana Reddy v. Union of India SLP (Crl.) No. 4430/2019

3. SFIO v. Nitin Johari & Anr.

SLP (Crl.) No. 7437/2019

4. Himani Munjal v. UOI (Rajasthan High Court) SbCrl. No. 12077/2019

5. Rajesh Arora v. UOI (Rajasthan High Court) SBCrl. b. No. 4450/2019

6. Bharat Raj Punj and Another v. CGST (Raj. High Court) SB Criminal Writ No. 76/2019

7. Mukat Behari Sharma v. UOI (Rajasthan High Court) SBCrl. b. No. 1238/2019

8. Sandeep Kumar Agarwal v. UOI (Rajasthan High Court) SB Crl. b. No. 7499/2018

9. Govind Enterprises v. State of UP (Allahabad High Court) 2019 (27) GSTL 161 (All.)

10. Mahendra Kumar Singhi v. CST (Madras High Court) (2019) 104 taxmann.com 462 (Madras)

11. Jagdish Kanani v. CGST (Madhya Pradesh High Court) 2019 (23) GSTL 460 (MP)

12. Mehul Kheria v. Commissioner (Madhya Pradesh High Court), (2019) 104 taxmann.com 19 (Madhya Pradesh) (Downloaded on 13/04/2022 at 09:27:32 PM) (4 of 5) [CRLMB-3399/2022]

13. Rajesh Jindal v. CGST (Delhi High Court) 2019 (21) GSTL 471 (Del.)

14. Vikas Goyal v. CGST, Gurugram (Punjab & Haryana High Court), 2019 (22) GSTL 191 (P & H)

15. Ranjeet @ Ranjeet Singh v. UOI (Allahabad High Court) (2018) 97 Taxmann.com 529 (Allahabad)

16. Sanjay Kumar Bhuwalka v. UOI (Calcutta High Court) (2018) 99 Taxman. Com 110 (Calcutta)

17. Jatindar Manro v. DGGI 2019-TIOL-2563-HC-P&H-GST (Punjab & Haryana High)

18. Akhil Krishna Naggu & Anr. v. DDGST CWP No. 24195/2019, (Punjab & Haryana High)

19. Bharat Raj Punj v. CGST, S.B. Cr.Misc. Bail Application No.16341/2019 (Rajasthan High Court)

20. Mohammad Yunus @ Mohammed Yunus v. State S.B. Cri. Misc. Bail Application No.15702/2019 (Rajasthan High Court)

21. Sandeep Goyal v. UOI, S.B. Cri. Misc. 3rd Bail Application No.1521/2020 (Rajasthan High Court) nksuksa i{kksa dh vksj ls izLrqr rdksZa] fordksZa ,oa izLrqr U;kf;d fu.kZ;ksa esa izfrikfnr fl)kUrksa ij euu fd;kA ifjoknh foHkkx dh vksj ls izLrqr ifjokn esa izkFkhZ&vfHk;qDr ij fofHkUu QthZ QeksZa ls fdlh Hkh oLrq ;k lsok dh dksbZ vkiwfrZ fd;s fcuk gh buiqV VSDl dzsfMV dks avail rFkk pass on djus ,oa bl gsrq deh"ku izkIr djus dk vkjksi yxk;k x;k gSA gkykWafd rFkkdfFkr QthZ QeksZa ds laca/k esa vuqla/kku dk;Zokgh tkjh gSA vr% i=koyh ls vHkh ;g Li'V ugha gksrk gS fd mDr 909 QthZ QeksZa }kjk vyx&vyx le; ij vyx&vyx LFkkuksa ij fdrus&fdrus fcy fcuk eky lIykbZ fd;s tkjh fd;s x;s gSa rFkk fdl&fdl QeZ }kjk izkFkhZ&vfHk;qDr dks fdruk&fdruk dfFkr deh"ku fn;k x;k gS] bl dze esa vU; QeksZa ds fo:) vHkh vuqla/kku tkjh gS] ysfdu orZeku izkFkhZ&vfHk;qDr ds laca/k esa vuqla/kku iw.kZ fd;k tkdj vkjksi i= izLrqr gks pqdk gSA izkFkhZ&vfHk;qDr fnukad 14-01-2022 ls fxjQ~rkj gksdj fujUrj vfHkj{kk esa gSA izdj.k vuU; :i ls eftLVªsV U;k;ky; ds vUoh{kk ;ksX; gS] ftldh vUoh{kk iw.kZ gksus esa le; yxus dh lEHkkouk gSA ekeys ds leLr rF;ksa o ifjfLFkfr;ksa dks /;ku esa j[krs gqw,] xq.kkoxq.k ij dksbZ fVIi.kh fd;s fcuk] izkFkh dh vksj ls izLrqr ;g tekur vkosnu Lohdkj fd;s tkus ;ksX; gSA (Downloaded on 13/04/2022 at 09:27:32 PM) (5 of 5) [CRLMB-3399/2022] ifj.kker% izkFkhZ nhika"kq xqIrk dh vksj ls izLrqr ;g tekur vkosnu Lohdkj fd;k tkrk gSA ;fn izkFkhZ bl ekeys esa fo}ku fopkj.k U;k;ky; ds larks"kizn] muds U;k;ky; ;k varfjrh U;k;ky; esa fu;r frfFk;ksa ij ,oa tc Hkh mls cqyk;k tk,] mifLFkfr gsrq ipkl gtkj :i;s dk cU/k&i= ,oa iPphl&iPphl gtkj :i;s dh nks izfrHkwfr;kWa izLrqr dj rLnhd djok ns rFkk mldh fdlh vU; izdj.k esa vko';drk u gks rks mls tekur ij fjgk dj fn;k tk,A (VINOD KUMAR BHARWANI),J Pradeep Thawani/87 (Downloaded on 13/04/2022 at 09:27:32 PM) Powered by TCPDF (www.tcpdf.org)