UNION OF INDIA Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The matter comes upon for hearing on the application for cancellation of bail filed under Sec. 439(2) of Cr.P.C. as the Hon'ble Apex Court in Criminal Appeal No.316/2024 (arising out of SLP (Crl) No.10864/2024), directed this Court to provide reasonable opportunity to both the parties for advancing their arguments on the application filed under Sec. 439 (2) of the Cr.P.C.. The Hon'ble Apex Court also directed the counsel for the respondent to present on the next date and not to procrastinate the matter again. The matter was listed and heard on 26/11/2024.

(2.) The petitioner-Union of India has filed the present Criminal Misc. Cancellation Bail Application under Sec. 439 (2) ofCr.P.C., against the order dtd. 3/11/2023, passed by the learned Additional Sessions Judge No.2, Jaipur Metropolitan-II,whereby the Bail Application No.179/2022 under Sec. 132 (1) (c) and (f) of Central Goods and Services Tax Act, 2017(from now on referred to as 'CGST Act') was allowed.

(3.) It is vehemently argued by learned counsel for the petitioner that the court below committed an error while granting bail to the present respondent-Gautam Garg. The learned Court below has observed that the statement of respondent-Gautam Garg was not recorded under normal circumstances; there was no evidence that Gautam Garg is a Manager in Firm M/s Gurbax Rai Cotton Industries, M/s Gurbax Rai & Sons and M/s Gurbax Rai Praveen Kumar. No electronic evidence was found on the residential premises of Gautam Garg; the department could not produce the reasons for believing in the arrest memo of Gautam Garg. The State Goods and Services Tax Department of Rajasthan has issued a summons to Gautam Garg. Two proceedings cannot run simultaneously. Lastly, the evasion of Goods and Services Tax (from now on referred to as 'GST') is only Rs.7.48 crores. After relying upon the judgment of Hon'ble Allahabad High Court, the Court below allowed the bail application of Gautam Garg.