Lalit Goyal S/O Shri Kunj Bihari vs. Union Of INDIA

Held

The Court dismissed the second bail application. The reasoning was based on the gravity of the offense and the nature of the allegations. The Court noted that the petitioner and co-accused allegedly created bogus firms and claimed input tax credit of Rs. 18.91 crores without any transportation of goods. Furthermore, the Court highlighted that the petitioner's previous bail application had been dismissed by the High Court on merits, and subsequently, the Supreme Court had also dismissed his bail application, directing the trial court to expedite the proceedings. Considering these factors, the Court found it was not a fit case to enlarge the petitioner on bail. No specific issue was left undecided.

Facts

The petitioner, Lalit Goyal, filed a second bail application before the Rajasthan High Court. He is accused of offenses under Section 132 of the CGST Act, with a criminal complaint filed by the Office of the Commissioner, CGST Jaipur. The petitioner has been in custody since February 22, 2021. A charge-sheet has been filed. The petitioner argues that the offense is triable by a Magistrate, compoundable, and carries a maximum punishment of five years. He also contends that only four witnesses have been examined, and the trial will take considerable time. The respondent, Union of India through the Superintendent, CGST Jaipur, opposed the bail, stating that the petitioner and others created bogus firms and claimed input tax credit of Rs. 18.91 crores without any actual transportation of goods. The respondent also noted that the petitioner's first bail application was dismissed by the High Court, and subsequently, the Supreme Court also dismissed his bail application.

Key Issues

1. Whether the petitioner is entitled to be enlarged on bail given his period of custody and the stage of the trial, considering the nature and gravity of the alleged offense under Section 132 of the CGST Act? Petitioner's Arguments: - The petitioner has been falsely implicated. - The offense is triable by a Magistrate and is compoundable, with a maximum punishment of five years. - Only four witnesses have been examined, and the trial is likely to take considerable time. - The petitioner has been in custody since February 22, 2021. - Reliance was placed on the Supreme Court judgment in Rishiraj Swami Vs. Union Of India & Anr. Respondent's Arguments: - The petitioner and others created bogus firms and claimed input tax credit of Rs. 18.91 crores without any transportation of goods. - The petitioner's previous bail application was dismissed by this Court on merits. - The Supreme Court also dismissed the petitioner's bail application, directing the trial court to decide the case expeditiously. - Therefore, no ground exists for filing the present bail application.