BharatTaxGST

Jamaluddin S/O Israil vs. Intelligence Officer

CRLMB/8632/2026HC RajasthanGSTCNR RJHC02053521202612 August 2026Bench: CHANDRA PRAKASH SHRIMALI7 pages
AI SummaryDismissed

Held

The Court noted that the investigation is still pending and the petitioner is accused of serious offenses that affect the economy of the country. Given the gravity of the allegations and the ongoing investigation, granting bail at this stage was deemed inappropriate.

Facts

The petitioner was arrested for alleged evasion of Central GST amounting to approximately Rs. 9.96 lakhs. The prosecution alleged that the petitioner, along with co-accused, operated an unregistered factory manufacturing filtered bidis using machinery, thereby evading tax. The petitioner claimed to be an employee and not the owner of the factory.

Key Issues

The primary issue was whether the petitioner, accused of significant GST evasion, should be granted bail considering the ongoing investigation and the seriousness of the alleged offense.

Sections Cited

Section 132 CGST Act

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2026:RJ-JP:31237] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous Bail Application No. 8632/2026 CNR: RJHC020535212026 | URN: CRLMB / 15772U / 2026 Jamaluddin S/o Israil, Aged About 41 Years, R/o Village Bilahedi, Santhlaka, District Alwar (Raj.). (At Present confined at Central Jail, Jaipur). ----Accused-Petitioner Versus Intelligence Officer, Goods & Services Tax, Directorate General, Jaipur Zonal Unit, Jaipur Through State of Rajasthan, Through P.P. ----Respondent For Petitioner(s) : Mr. Pankaj Gupta with Mr. Naman Yadav, Mr. Saurabh Yadav, Mr. Harshit Bhatt & Ms. Stuti Dave For Respondent(s) : Mr. Kinshuk Jain, Sr. Standing Counsel for DGGI with Mr. Saurabh Jain HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI

Order

1.

Arguments Concluded On: 06.08.2026

2.

Order Reserved On: 06.08.2026

3.

Full Order/Operative Part Pronounced: Full Order

4.

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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.