Sandeep Yadav S/O Gajraj Yadav vs. Union Of INDIA

CRLMB/10292/2026HC RajasthanGSTCNR RJHC02061839202614 August 2026Bench: CHANDRA PRAKASH SHRIMALI6 pages

AI SummaryAllowed

Held

The Court noted that the prosecution's witness stated that no GST calculation was done against the petitioner and it was not determined how much GST was due. Relying on previous judgments where similar transportation cases were granted bail, the Court decided to grant bail.

Facts

The petitioner, Sandeep Yadav, is accused of GST evasion. The prosecution alleges that his company facilitated the transportation of goods without invoices or e-way bills, leading to alleged tax evasion. The petitioner has been in custody since April 12, 2026.

Key Issues

The primary issue was whether the petitioner's role as a transporter was sufficient to establish GST evasion and whether bail should be granted given the lack of specific GST calculation against him.

Sections Cited

Section 132(1)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[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)

The judgment continues below.

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Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.