Judgment
[2026:RJ-JP:32272] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous Bail Application No. 10292/2026 CNR: RJHC020618392026 | URN: CRLMB / 19054U / 2026 Sandeep Yadav S/o Gajraj Yadav, Resident of Village Shikohpur, Gurgaon (Haryana) (Accused Confined in Central Jail Jaipur) ----Accused-Petitioner Versus Union of India, Directorate of Goods and Service Tax, Jaipur Zone Unit, Rajasthan.
----Respondent For Petitioner(s) :
Mr. Ram Manohar Sharma, Adv.
For Respondent(s) :
Mr. Kinshuk Jain, Sr. Standing Counsel for DGGI with Mr. Sourabh Jain HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI Order 14/08/2026 izkFkhZ@vfHk;qDr dh vksj ls viuh fu;fer tekur gsrq tekur izkFkZuk i= varxZr /kkjk 483 Hkkjrh; ukxfjd lqj{kk lafgrk] izdj.k la[;k F.No. DGGI/INV/GST/286/2026-GrF-O/o ADG-DGGI-ZU-JAIPUR] vijk/k vUrxZr /kkjk 132¼1½ lh-th-,l-Vh- vf/kfu;e 2017 esa is'k fd;k x;k gSA izkFkhZ@vfHk;qDr ds fo}ku vfHkHkk"kd dk cgl ds nkSjku rdZ jgk gS fd izkFkhZ@vfHk;qDr funksZ"k gS] mls >wBk Qalk;k x;k gSA izkFkhZ@vfHk;qDr fnukad 12-04-2026 ls vfHkj{kk esa gS] mlds fo:) vkjksi i= izLrqr gks pqdk gSA ifjoknh ih-M-&1 egs'k dqekj ds vkjksi iwoZ c;ku U;k;ky; ds le{k ys[kc) gq, Fks] vius c;ku esa mlus dgk gS fd ^^bl izdj.k esa lanhi ;kno ds fo:) th,lVh dh x.kuk i=koyh esa ugha gS vkSj u gh ,slh dksbZ x.kuk gqbZA ;g dguk lgh gS fd fcuk x.kuk ds th,lVh dk fu/kkZj.k ugha fd;k tk ldrkA ;g dguk Hkh lgh gS fd bl izdj.k esa ;g Hkh vfHkfu/kkZj.k ugha fd;k x;k fd lanhi ;kno ds fo:) fdruh th,lVh cdk;k FkhA lanhi ;kno ls dqy ,d yk[k dh th,lVh cdk;k gks ;g Hkh
[2026:RJ-JP:32272] (2 of 6) [CRLMB-10292/2026] vfHkfu/kkZj.k ugha fd;k tk ldrk] blfy, ugha crk ldrkA ;g dguk lgh gS fd lanhi ;kno VªkaliksVZj Fkk] ;g dguk Hkh lgh gS fd lanhi ;kno eSU;wQSDpj o lIyk;j Hkh ugha FkkA** ifjoknh ds c;ku ls ;g Li"V gS fd izkFkhZ@vfHk;qDr ds fo:) th,lVh dh dksbZ x.kuk ugha dh xbZ gS] ,slh fLFkfr esa ;g ugha dgk tk ldrk gS fd ml ij th,lVh cdk;k gSA ;gka rd fd mlds fo:) ,d yk[k dh th,lVh cdk;k gks ;g Hkh vfHkfu/kkZj.k ugha fd;k x;k gSA ikap djksM rd dh thl,lVh ls lacaf/kr vijk/k tekurh; izd`fr dk vijk/k gSA izkFkhZ@vfHk;qDr VªkaliksVZj gS] uk og eky dk eSU;wQSDpj gS o uk gh lIyk;j gS] mlus ,d LFkku ls nwljs LFkku ij eky dk ifjogu fd;k gSA eky ifjogu ds vk/kkj ij T;knk ls T;knk 1-05 :i;s izfr fdyksxzke dh nj ls th,lVh dh x.kuk dh tk ldrh gS] og x.kuk Hkh ifjoknh dh vksj ls ugha dh xbZ gSA izkFkhZ@vfHk;qDr dh QeZ ih-vkj- ykWftfLVd us eSllZ eqjyhokyk fixesaV o vU; QeksZa ds fy, eky dk ifjogu fd;k gS] ,slh fLFkfr esa eSllZ eqjyhokyk fixesaV o vU; QeksZa ds fo:) th,lVh dk vijk/k cu ldrk gS] ysfdu izkFkhZ@vfHk;qDRk ds fo:) eky dk ifjogu djus esa tks th,lVh dk vijk/k ifjoknh }kjk cuk;k x;k gS] og fcYdqy xyr cuk;k x;k gSA lhth,lVh vf/kfu;e 2017 dh /kkjk 132 ¼1½¼,p½ ds rgr] eky ds ifjogu ls lacaf/kr vijk/k dk vkjksi izkFkhZ@vfHk;qDr ds fo:) T;knk ls T;knk curk gS] tks vf/kfu;e 132 dh mi/kkjk 4 o 5 dks n`f"Vxr j[krs gq, tekurh; vijk/k gSA fnyhi dqekj >k cuke ;wfu;u vkWQ bafM;k] tekur izkFkZuk i= la[;k 11595@2026] bykgkckn mPp U;k;ky; esa ikfjr vkns'k fnukad 16-04-2026 esa ;kph dks eky dk ifjogu fd;s tkus o VªkaliksVZj gksus ds vk/kkj ij /kkjk 132¼1½¼,p½ ds vk/kkj ij tekurh; vijk/k dk vkjksi ekudj tekur ij fjgk fd;k x;k gSA izkFkhZ@vfHkq;Dr ds fo:)
vkjksi fojfpr gks pqds gSA izdj.k ds fopkj.k esa le; yxsxkA izkFkhZ@vfHk;qDr ds fo}ku vfHkHkk"kd us vius rdksZa ds leFkZu esa fuEu fofu'p; izLrqr fd;s%&
[2026:RJ-JP:32272] (3 of 6) [CRLMB-10292/2026] 1. Ratnambar Kaushik Vs Union of India; Special Leave to Appeal (Crl.)
No. 10319/2022; Order Dated 05.12.2022 2. Vineet Jain Vs Union of India; Criminal Appeal No. 2269/2025; Order Dated 28.04.2025 3. Jitendra Yadav Vs State of Rajasthan & Anr.; S.B.
Criminal Miscellaneous Bail Application No. 8672/2026; Order Dated 01.07.2026 4. Dipanshu Gupta Vs Union of India; S.B. Criminal Miscellaneous Bail Application No. 3399/2022; Order Dated 13.04.2022 5. Rishabh Jain Vs State of Rajasthan & Anr.; S.B. Criminal Miscellaneous Bail Application No. 10718/2023; Order Dated 04.12.2023 6. Manoj Kumar Jain Vs Union of India; S.B. Criminal Miscellaneous Bail Application No. 4191/2024; Order Dated 06.11.2024 7. Dilip Kumar Jha Vs Union of India; Criminal Misc. Bail Application No. 11595/2026; Order Dated 16.04.2026 ifjoknh ds fo}ku vfHkHkk"kd dk cgl ds nkSjku rdZ jgk gS fd izkFkhZ@vfHk;qDr us viuh QeZ eSllZ ih-vkj- ykWftfLVd ds ek/;e ls eSllZ eqjyhokyk fixesaV o vU; QeksZa ds fy, fcuk pkyku o bZ&os fcy ds QthZ fcYVh tkjh dj dqy 1]48]6428]129@& :i;s ds ewY; ds eky dk ifjogu dj yxHkx 26]47]06]966@& :i;s dh th,lVh dh pksjh dk vijk/k dkfjr fd;k gSA izkFkhZ@vfHk;qDr us vius c;ku esa Lohdkj fd;k gS fd mudh Hkwfedk eky ds ifjogu rd gh lhfer ugha Fkh] cfYd xqIr ifjogu O;oLFkk ds lapkyu o lqfo/kk iznkrk ds :i esa Hkh dk;Z dj jgs FksA xokg us ;g Hkh Lohdkj fd;k gS fd mlus fcuk pkyku o bZ&os fcy ds eky dk ifjogu fd;k] ftl ij 25 djksM ls vf/kd dh th,lVh ns; FkhA
[2026:RJ-JP:32272] (4 of 6) [CRLMB-10292/2026] izkFkhZ@vfHk;qDr us oS/k pkyku tkjh fd, fcuk o fcuk bZ&os fcy ds eky ds xqIr ifjogu vkiwfrZ dks c<kus esa lfØ; Hkwfedk fuHkkbZ gS vkSj th,lVh pksjh dk vijk/k dkfjr fd;k gSA ekuuh; U;k;ky;ksa us fofHkUu fu.kZ;ksa esa th,lVh pksjh dk vijk/k vkfFkZd o xEHkhj izd`fr dk vijk/k ekuk gSA izkFkhZ@vfHk;qDr dh vfHkj{kk dh vof/k Hkh vf/kd ugha gSA vr% izkFkhZ@vfHk;qDr ij vkjksfir vijk/k dh xaHkhjrk dks n`f"Vxr j[krs gq, ;g tekur izkFkZuk i= [kkfjt fd;k tkosA ifjoknh ds fo}ku vfHkHkk"kd us vius rdksZa ds leFkZu esa fuEu fofu'p; izLrqr fd;s%& 1. Manoj Vijay Vs Directorate General of Goods and Services Tax Intelligence; Special Leave to Appeal (Crl.) No. 1744/2026; Order Dated 01.04.2026 2. State of Punjab Vs Balraj Singh @ Billa; Special Leave Petition (Crl.)
No. 896/2026; Order Dated 02.06.2026 3. Umang Garg Vs Union of India; Special Leave to Appeal (Crl.) No.
10719/2026; Order Dated 03.08.2026 4. Hansraj Gurjar Vs Union of India; S.B. Criminal Miscellaneous 2nd Bail Application No. 8382/2026; Order Dated 03.07.2026 5. Vijay Kumar Vijh @ Rana Thakur @ Rana Sahab Vs State of Rajasthan; S.B. Criminal Miscellaneous Bail Application No.
5220/2025; Order Dated 16.07.2025 6. Jamaluddin Vs Intelligence Officer; S.B. Criminal Miscellaneous Bail Application No.8632/2026; Order Dated 12.08.2026 7. Mahesh Chand Gupta Vs State of Rajasthan; S.B.
Criminal Miscellaneous Bail Application No. 10949/2026; Order Dated 12.08.2026
[2026:RJ-JP:32272] (5 of 6) [CRLMB-10292/2026] eSaus mHk; i{kksa dh vksj ls izLrqr rdksZa ij euu fd;k rFkk i=koyh dk voyksdu fd;kA orZeku izdj.k esa izkFkhZ@vfHk;qDr ij ;g vkjksi gS fd mlus viuh QeZ eSllZ ih-vkj- ykWftfLVd ds ek/;e ls eSllZ eqjyhokyk fixesaV o vU; QeksZa ds fy, fcuk pkyku o bZ&os fcy ds QthZ fcYVh tkjh dj eky dk ifjogu fd;kA bl izdj.k esa ifjoknh ih-M-&1 egs'k dqekj ds vkjksi iwoZ c;ku U;k;ky; esa ys[kc) gq, gS] ftlus vius c;kuksa esa dgk gS fd izkFkhZ@vfHk;qDr VªkaliksVZj Fkk vkSj eSU;wQSDpj o lIyk;j ugha Fkk] mlus vius c;ku esa ;g Hkh dgk gS fd lanhi ;kno ds fo:) th,lVh dh x.kuk ugha gqbZ gS vkSj fcuk x.kuk ds th,lVh dk fu/kkZj.k ugha fd;k tk ldrk gSA izkFkhZ@vfHk;qDr ds fo:) fdruh th,lVh cdk;k gS] bldk vfHkfu/kkZj.k ugha fd;k tkuk Hkh crk;k gSA izkFkhZ@vfHk;qDr ds fo:)
th,lVh ns; gksus ds laca/k esa dksbZ x.kuk ugha fd;k tkuk ih-M-&1 egs'k dqekj us vius c;ku esa crk;k gSA fnyhi dqekj >k cuke Hkkjr la?k] izkFkZuk i= la[;k 11595@2026 esa bYkkgkckn mPp U;k;ky; ds vkns'k fnukad 16-04-2026 esa ikfjr fofuf'p; dks n`f"Vxr j[krs gq, vkSj bl rF;
dks n`f"Vxr j[krs gq, fd izkFkhZ@vfHk;qDr us eky dk ifjogu fd;k gS] og eky dk eSU;wQSDpj vkSj lIyk;j ugha gS] mlds fo:) th,lVh fdruh ns;
curh gS] bldh dksbZ x.kuk foHkkx }kjk ugha dh xbZ gSA izkFkhZ@vfHk;qDRk fnukad 12-04-2026 ls vfHkj{kk esa gS] mlds fo:) vkjksi i= izLrqr gks pqdk gS] izdj.k ds fopkj.k esa le; yxsxkA vr% izdj.k ds rF;ksa] ifjfLFkfr;ksa] izLrqr rdksaZ rFkk izkFkhZ@vfHk;qDr dh vfHkj{kk vof/k dks n`f"Vxr j[krs gq, izdj.k ds xq.k&nks"kksa ij fVIi.kh fd;s fcuk izkFkhZ@vfHk;qDr dks tekur dk ykHk fn;k tkuk mfpr izrhr gksrk gSA ifj.kker% izkFkhZ@vfHk;qDr lanhi ;kno iq= xtjkt ;kno dh vksj ls izLrqr mDr tekur izkFkZuk i= Lohdkj dj vkns'k fn;k tkrk gS fd izkFkhZ
[2026:RJ-JP:32272] (6 of 6) [CRLMB-10292/2026] 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 ,d yk[k :i;s dk cU/k&i= rFkk ipkl&ipkl gtkj :i;s dh nks lqn`< izfrHkwfr;ka izLrqr dj izekf.kr djkosa rFkk mldh fdlh vU;
izdj.k esa vko';drk u gks] rks mls gLrxr izdj.k esa tekur ij fjgk dj fn;k tkosA ekuuh; mPpre U;k;ky; }kjk SMWP (Criminal) No. 04/2021 In Re Policy Strategy for Grant of Bail & SLP (Cri.) No. 529/2021 esa ikfjr vkns'k fnukad 31-01-2023 dh ikyuk esa izkFkhZ@vfHk;qDr dks lwfpr djus gsrq bl vkns'k dh izfr lacaf/kr dkjkx`g dks tfj;s bZesy izsf"kr dh tkosA (CHANDRA PRAKASH SHRIMALI),J 41/AKSHAY KUMAR PAREEK/P.A.