Raj Kumar vs. Directorate General Of Goods And Services Tax Intelligence

Held

The Court held that since the order dated 01.09.2025, passed by the High Court, had been complied with by the petitioner, the present petition for pre-arrest bail was allowed. The interim order dated 01.09.2025 was made absolute. The reasoning was based on the undisputed fact that the petitioner had fulfilled the conditions set by the previous court order. The operative direction was to make the interim order absolute, granting pre-arrest bail. The judgment also noted that the petitioner shall continue to appear before the trial court if required.

Facts

The petitioner, Raj Kumar, filed a petition under Section 482 of the BNSS, 2023, seeking pre-arrest bail in a complaint case (COMA-2298-2025) initiated by the Directorate General of Goods and Service Tax Intelligence (DGGI) and pending before the Chief Judicial Magistrate, Ludhiana. The petitioner's counsel stated that pursuant to a previous order of the High Court dated 01.09.2025, the petitioner had appeared before the trial court and furnished bail and surety bonds to its satisfaction. The counsel for the respondent (DGGI) did not dispute this claim. The court heard the learned counsel for both parties.

Key Issues

1. Whether the petitioner is entitled to pre-arrest bail in light of compliance with the previous order of this Court? (Question of law). The petitioner argued that they had complied with the High Court's order dated 01.09.2025 by appearing before the trial court and furnishing bail bonds. The respondent (DGGI) did not dispute this compliance. The court was therefore to decide if this compliance warranted the confirmation of pre-arrest bail.