RATNAMBAR KAUSHIK Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is before this Court, assailing the order dtd. 21/10/2022, passed by the High Court of Judicature at Rajasthan, Bench at Jaipur in S.B. Criminal Miscellaneous Bail Application No.12475 of 2022. Through the said order the High Court has dismissed the application filed by the petitioner hereunder under Sec. 439 of Code of Criminal Procedure [For short "Cr.P.C."] seeking bail in the proceedings for the offence alleged against him under Sec. 132(1)(a),(h),(k) and (l) read with Sec. 132(5) of the Central Goods and Services Tax Act, 2017 [For short "GST"].

(2.) Heard Shri Mukul Rohatgi, Shri C.S. Vaidyanathan, Shri Maninder Singh learned senior counsel for the petitioner and Shri Balbir Singh learned Additional Petition for Special Leave to Appeal (Crl) No. 10319 of 2022 Solicitor General for the respondent. In that light, we have perused the petition papers as also the counter affidavit filed on behalf of the respondent.

(3.) The gist of the allegations against the petitioner in the prosecution initiated against him is that the petitioner had clandestinely transported raw unmanufactured tobacco brought from Gujarat by 7 trucks weighing 90,520 kgs. It is alleged that raw tobacco was cleared in the name of M/s Maa Ambey Enterprises, Bakoli from M/s Arihant Traders, Kheda, Gujarat but the said trucks went to Patparganj Area to M/s Galaxy Tobacco in Delhi. It is further alleged that the said quantity of unmanufactured tobacco has been apparently used in the clandestine manufacture and supply of chewing tobacco without payment of leviable duties and tax. The petitioner contends that even if the tax is levied at 28%, the value would be around Rs.10,30,824.00. However, as per the case of the respondent, the total tax/duty and cess involved would be Rs.15,57,28,345.00. The said contention has been raised on the basis of the projected manufacture of zarda pouches from the said quantity of unmanufactured tobacco. Thus on the projected number of pouches, the tax amount if taken into consideration, would be to that extent. It is further contended on behalf of the respondent that in the course of the investigation it has also come to light, apart from the 7 trucks, 287 more trucks loaded with raw unmanufactured tobacco has been transported as per the details obtained from the Toll/RFID data of NHAI, which shows the movement of the trucks.