Dheeraj Singhal S/O Shri Bhagwat Prasad vs. Union Of INDIA
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Cause title — parties, addresses and appearances
Order 18/07/2025 izkFkhZ@vfHk;qDr dh vksj ls /kkjk 483 Hkkjrh; ukxfjd lqj{kk lafgrk ds izko/kkuksa ds varxZr tekur dk f}rh; izkFkZuk i= vkijkf/kd izdj.k la[;k vkj-,Q- uacj DGGI-INT-ARM-6-2024-Gr.CO/OADG-DGGI-JZU-JAIPUR/2024 vijk/k varxZr /kkjk 132¼1½¼i½ dsUnh; oLrq ,oa lsok vf/kfu;e lifBr /kkjk 132¼5½ dsUnzh; oLrq ,oa lsok vf/kfu;e ,oa /kkjk 20 ,dhd`r oLrq ,oa lsok vf/kfu;e lifBr /kkjk 132¼1½¼,½¼ch½¼lh½¼,Q½ ,oa ¼vkbZ½ dsUnh; oLrq ,oa lsok vf/kfu;e 2017 esa tekur dk ykHk fn, tkus dh izkFkZuk ds lkFk is'k fd;k x;k gSA
cgl lquh xbZA izkFkhZ@vfHk;qDr ds fo}ku vf/koDrk dk rdZ gS fd izkFkhZ@vfHk;qDr dh tekur dk izFke izkFkZuk&i= bl U;k;ky; }kjk fnukad 08-08-2024 dks fujLr fd;k x;k Fkk] mlds i'pkr~ izkFkhZ@vfHk;qDr dh vksj ls
[2025:RJ-JP:26853] (2 of 7) [CRLMB-3613/2025] ekuuh; mPpre U;k;ky; esa fo'ks"k vuqefr ;kfpdk ¼vkijkf/kd½ la[;k 12301@2024 is'k dh xbZ Fkh] ftlesa ekuuh; mPpre U;k;ky; us bl U;k;ky; ds vkns'k fnukad 08-08-2024 esa dksbZ gLr{ksi u djrs gq, fnukad 10-09-2024 dks ;g vkns'k ikfjr fd;k fd ^^fopkj.k esa rhu eghus dh vof/k ds i'pkr~ Hkh ;fn dksbZ lkjHkwr ifjorZu ugha gksrk gS rks izkFkhZ tekur ds fy, uohu izkFkZuk&i= is'k djus gsrq ik= gksxkA^^ bl dze esa mudk rdZ jgk fd fopkj.k U;k;ky; esa fopkjk/khu izdj.k esa vHkh dksbZ lkjHkwr izxfr ugha gqbZ gS vkSj rhu ekg ls Hkh vf/kd vof/k O;rhr gks pqdh gSA vr% izkFkhZ&vfHk;qDr dh vksj ls ;g f}rh; tekur izkFkZuk i= is'k fd;k x;k gSA mudk rdZ gS fd izdj.k esa ifjokn fnukad 06-04-2024 dks is'k fd;k x;k Fkk vkSj fopkj.k esa dksbZ lkjoku izxfr ugha gqbZ gS ,oa ekeyk vHkh Hkh vkjfEHkd Lrj ij fopkjk/khu gSA mudk rdZ gS fd izkFkhZ dks izdj.k eas feF;k lafyIr fd;k x;k gSA mldk vk{ksfir laO;ogkjksa esa layXu QeksZa ls nwj&nwj rd dksbZ ysuk&nsuk ugha gSA mudk rdZ gS fd izR;FkhZ foHkkx }kjk vlR; lk{;ksa ds vk/kkj ij ekeyk lafLFkr fd;k gSA iapukek esa Hkh Lora= xokg ugha j[ks x, gSaA vfHk;qDr }kjk /kkjk 41&, n.M izfØ;k lafgrk dh ikyuk fd, tkus ds mijkUr Hkh mls fxj¶rkj fd;k x;k gSA mudk rdZ gS fd /kkjk 69 oLrq ,oa lsok dj vf/kfu;e ds varxZr vk;qDr dks ;g fo'okl djus dk dkj.k gksuk pkfg, fd /kkjk 132¼1½ ds 'kh"kZd , ls Mh ds varxZr vijk/k dkfjr gqvk gSA vfHk;qDr ,d fu;fer djnkrk O;fDr gS tks vius th,lVh fjVuZ~l ,oa vk;dj fjVuZ~l vkfn Hkjrk gS rFkk mlds ifjokj dh ftEesnkjh mlds Åij gSA izR;FkhZ foHkkx }kjk vko';d oLrq] nLrkost bR;kfn dks vuqla/kku ds fy, iwoZ esa gh tCr fd;k tk pqdk gSA vkt fnukad rd vfHk;qDr dks dksbZ fMek.M uksfVl vFkok 'kks dkWt uksfVl izkIr ugha gqvk gSA mlds fo:) rFkkdfFkr 45 QeksZa ls ykHk izkIr djus dh dksbZ lk{; ugha gS] u gh izkIr gksus okyh fuf'pr jkf'k crkbZ xbZ gSA mudk rdZ gS fd vfHk;qDr }kjk xokgksa dks izHkkfor djus dh dksbZ vk'kadk ugha gS ,oa u gh lk{; ds lkFk NsM+NkM+ gksus dh lEHkkouk gS D;ksafd ekeyk fMftVy ,oa by VªkWfud lk{;ksa ij vk/kkfjr gS ,oa lHkh xokgku jktdh; lsod gSaA
[2025:RJ-JP:26853] (3 of 7) [CRLMB-3613/2025] izkFkhZ@vfHk;qDr dh tekur dk izFke izkFkZuk&i= fnukad 08-08-2024 dks fujLr gksus ds i'pkr~ mldk vfHkj{kk dky yxHkx 09 eghus vkSj c<+ pqdk gSA izkFkhZ@vfHk;qDr fnukad 08-02-2024 ls vfHkj{kk esa gS vkSj vfHkj{kk esa mls yxHkx lok lky dk le; gks pqdk gSA vkjksfir vijk/k /kkjk 138 oLrq ,oa lsok dj vf/kfu;e ds izko/kkuksa ds varxZr 'keuh; gSA izdj.k vf/kdre 5 o"kZ ds dkjkokl ds n.M ls n.Muh; vijk/k dk gS] tks eftLVªsV U;k;ky; }kjk fopkj.kh; gSA vHkh rd vkjksiksa dh fojpuk Hkh ugha gqbZ gS] ekeys dh izd`fr dks ns[krs gq, fopkj.k dk;Zokgh iw.kZ gksus esa le; yxsxkA vr% izkFkhZ@vfHk;qDr dk f}rh; tekur izkFkZuk&i= Lohdkj dj mls tekur ij eqDr fd;k tk,A vius rdksZa ds leFkZu esa mudh vksj ls fuEu U;kf;d fofu'p; izLrqr fd;k&
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[2025:RJ-JP:26853] (4 of 7) [CRLMB-3613/2025]
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S.B. Criminal Misc. Bail Application No. 6278/2020 Dated-28-09-2020 mDr U;kf;d fofu'p; is'k djrs gq, mudk rdZ jgk gS fd mDr fofu'p;ksa esa fu.khZr izdj.kksa esa ekuuh; mPpre ,oa mPp U;k;ky;ksa us /kkjk 132¼1½ ¼ch½¼lh½¼,Q½¼ds½ oLrq ,oa lsokdj vf/kfu;e ds vijk/k esa vfHk;qDrx.k dks tekur dk ykHk iznku fd;k gSA blds foijhr fo}ku vf/koDrk Hkkjr la?k (Union of India) us tekur izkFkZuk&i= dk fojks/k djrs gq, rdZ fn;k gS fd izkFkhZ@vfHk;qDr dh izFke tekur izkFkZuk&i= fujLr gksus ds ckn izdj.k dh ifjLFkfr;ksa esa dksbZ lkjoku ifjorZu ugha gqvk gSA izFke tekur izkFkZuk&i= xq.kkoxq.k ij fujLr fd;k x;k gSA bl U;k;ky; }kjk izkFkhZ&vfHk;qDr dk izFke tekur izkFkZuk i= fujLr fd;s tkus ds vkns'k fnukad 08-08-2024 ds fo:) ekuuh; mPpre U;k;ky; esa izLrqr fo'ks"k vuqefr ;kfpdk rFkk iqufoZyk u ;kfpdk dks fujLr djrs gq, mDr vkns'k fnukad 08-08-2024 esa fdlh izdkj ds gLr{ksi ls budkj fd;k x;k gSA mudk rdZ gS fd izkFkhZ@vfHk;qDr ds fo:) yxHkx 47 QthZ dEifu;ka@QeZ cukdj 1042 djksM+ :i;s ds QthZ chtd rS;kj djus ,oa mlds vk/kkj ij 190 djksM+ :i;s dh feF;k ^^vkbZVhlh^^ vkxs ikl djus dk vkjksi gSA mudk rdZ gS fd dj pksjh dk ekeyk jkT; dh vkfFkZd fLFkfr dks gh izHkkfor ugha djrk oju ;g jk"Vª ds izfr ,d xEHkhj vijk/k gS ,oa ,sls ekeyksa esa ekuuh; mPpre U;k;ky; us vfHk;qDrx.k dks tekur dk ykHk nsus ls bUdkj fd;k gSA mudk ;g Hkh rdZ gS fd bl izdkj ds vkfFkZd vijk/k ,d fHkUu izdkj ds oxZ esa oxhZd`r fd, tk ldrs gSa vkSj buds lEcU/k esa l[rh cjrh tkuh pkfg,A izkFkhZ@vfHk;qDr us jkT; ljdkj dks Hkkjh uqdlku igqapk;k gSA
[2025:RJ-JP:26853] (5 of 7) [CRLMB-3613/2025] mudk rdZ gS fd vfHk;qDr dh vksj ls /kkjk 138 oLrq ,oa lsok dj vf/kfu;e ds izko/kkuksa ds varxZr vijk/k ds 'keu ds fy, dksbZ izkFkZuk&i= l{ke izkf/kdkjh ds le{k is'k ugha fd;k gSA vijk/k dk 'keu Hkh dj] C;kt ,oa 'kkfLr dk Hkqxrku fd, tkus ds i'pkr~ gh fd;k tk ldrk gS ijarq izkFkhZ us vkt fnukad rd dksbZ dj dh jkf'k tek ugha djokbZ gSA var esa mudh vksj ls vfHk;qDr dk ;g f}rh; tekur izkFkZuk&i= fujLr fd, tkus dk fuosnu fd;kA vius mDr rdksZa ds leFkZu esa mudh vksj ls fuEu U;kf;d fofu'p; izLrqr fd, x, gSa%&
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(2013) 7 SCC 43 Y.S. Jaganmohan Reddy Vs. CBI (Para 34 & 35)
(1987) 2 SCC 364 State of Gujarat Vs. Mohanlal Jitamalji Porwal
(2013) 7 SCC 466 Nimmagadda Prasad Vs. CBI (Para-23, 24, 25)
(2019) 9 SCC 165 SFIO Vs. Nittin Johari (Para-24) 9. 1995 (4) Suppl. SCC 663 Naresh J. Sukhwani Vs. UOI (Para-4)
(1997) 1 SCC 508 Surjeet Singh Chabra Vs. UOI (Para-3) geus mHk; i{k ds rdksZa ij euu fd;kA i=koyh ij miyC/k lkexzh ,oa izLrqr fofu'p;ksa dk /;kuiwoZd voyk u fd;kA la{ksi esa izdj.k ds rF; bl izdkj gSa fd o"kZ 2023 esa Mhth, vkj-,e- }kjk djnkrkvksa ds bZ&os MsVk fcy ds fo'ys"k.k esa vpkud i;kZIr fudklh fn[kkbZ nsus ij vafre ykHkkFkhZ eSllZ dud lh lh vkj fyfeVsM dh igpku dh tks th,lVh esa iathd`r gSA l{ke vf/kdkfj;ksa }kjk lIyk;j bdkbZ;ksa dh tkap djus ij izkFkhZ@vfHk;qDr dh igpku dh xbZ tks eSllZ vkse baVjizkbZtst ds ekfyd gSa] mlds eksckby uacj ds lR;kiu ls mldh vU; bdkbZ eSllZ MhMh baVjizkbZtst dk irk pykA bUgha bdkbZ;ksa ls fcuk eky Hksts QthZ@tkyh fcy tkjh djrs gq, ik, tkus ds
[2025:RJ-JP:26853] (6 of 7) [CRLMB-3613/2025] vk/kkj ij vfHk;qDr ds fdjk, ij fy, gq, ifjlj ij fnukad 07-02-2024 dks ryk'kh fy, tkus ij tCr fd, x, ySiVkWi esa ik, x, Vsyh MkVk (Tally Data) ,oa ,Dlsy 'khV (Excel Sheet) ls irk pyk fd vfHk;qDr us dqy 47 QeZ th,lVh esa iathd`r dh gSa tks QthZ (fake) gSaA budk mi;ksx muls fcuk eky Hksts QthZ@tkyh fcy tkjh djds th,lVh ds varxZr fraudulent input tax credit ds availment ,oa pass on djus dk dk;Z dj jgk FkkA Lo;a vfHk;qDr }kjk lapkfyr mDr QeksZa esa ls 44 QeksZa ds th,lVhvkj&2, ,oa th,lVhvkj&1 ds MkVk ls irk pyk fd vfHk;qDr }kjk mldh QeZ ds th,lVhvkj& 2, esa vk, QthZ QeksZa ds :i;s 134-43 djksM+ vkbZVhlh dk mi;ksx (avail) djrs gq, mls vkxs viuh QthZ QeksZa ls ykHkkFkhZ QeksZa dks fcuk eky dh vkiwfrZ ds fcy tkjh djrs gq, yxHkx 187-68 djksM+ :i;s dk Inelegible GST ITC vkxs c<+k;k (pass on) gS&&&vkfn vkfnA i=koyh ds voyk u ls izdV gksrk gS fd izkFkhZ@vfHk;qDr dh tekur dk izFke izkFkZuk&i= bl U;k;ky; ls fnukad 08-08-2024 dks fujLr gksus ds ckn ekuuh; mPpre U;k;ky; }kjk fo'ks"k vuqefr ;kfpdk ¼vkijkf/kd½ la[;k 12301@2024 esa fnukad 10-09-2024 dks fuEu vkns'k ikfjr fd;k x;k fd& We clarify that the petitioner, Dheeraj Singhal, will be entitled to file a fresh application for grant of bail in case of a change in circumstances or if the proceedings continue beyond three months without any substantive steps in the trial. If any such application is filed, the same will be considered and decided without being influenced by the impugned judgment and the dismissal of the present special leave petition. blds i'pkr~ vfHk;qDr dh vksj ls mDr vkns'k ds fo:) is'k dh xbZ iqufoZyk u ;kfpdk Hkh fnukad 13-11-2024 dks fujLr dj nh xbZ FkhA bl izdkj ekuuh; mPpre U;k;ky; }kjk ikfjr vkns'k fnukad 10-09-2024 esa fn;k x;k mDr izs{k.k ;Fkkor jgk gSA ekuuh; mPpre U;k;ky; ds mDr vkns'k ds yxHkx Ng ekg i'pkr fnukad 06-03-2025 dks vfHk;qDr dh vksj ls ;g f}rh; tekur izkFkZuk&is'k fd;k
[2025:RJ-JP:26853] (7 of 7) [CRLMB-3613/2025] x;k gSA izkFkhZ&vfHk;qDr dh vksj ls ewy :i ls fopkj.k U;k;ky; esa fopkjk/khu izdj.k esa lkjHkwr izxfr ugha gksus ,oa izkFkhZ&vfHk;qDr dh vfHkj{kk vof/k yxHkx lok lky gksus ds vk/kkj ij ekuuh; mPpre U;k;ky; ds fnukad 10-09-2024 esa fn;s x;s izs{k.k dh jks'kuh esa tekur dk ykHk fn;s tkus dh izkFkZuk dh xbZ gSA izkFkhZ&vfHk;qDr ds fo:) fopkj.k U;k;ky; esa ifjokn fnukad 06-04- 2024 dks is'k fd;k x;k Fkk] mlds i'pkr~ izkFkhZ@vfHk;qDr ds dFkukuqlkj fopkj.k U;k;ky; esa izdj.k fopkj.k ds vkjfEHkd izØe ij yfEcr gksuk crk;k x;k gSA izkFkhZ dh vksj ls izLrqr fopkj.k U;k;ky; dh vknsf'kdkvksa ls Hkh ,slk izdV gks jgk gSA izkFkhZ@vfHk;qDr ds fo:) vkjksfir vijk/k esa vf/kdre ikap o"kZ ds n.M dk izko/kku gS rFkk izdj.k eftLVsªV U;k;ky; }kjk fopkj.kh; gSA izkFkhZ@vfHk;qDr dh tekur dk izFke izkFkZuk&i= fnukad 08-08-2024 dks fujLr gksus ds i'pkr~ mldk vfHkj{kk dky yxHkx 11 eghus 10 fnu vkSj c<+ pqdk gSA bl izdkj izkFkhZ dks vfHkj{kk esa yxHkx 17 ekg dk le; gks pqdk gSA izdj.k dk fopkj.k iw.kZ gksus esa le; yxus dh laHkkouk ls bUdkj ugha fd;k tk ldrk gSA vHkh rd izdj.k esa vfHk;qDr ds fo:) vkjksiksa dh fojpuk Hkh ugha gks ldh gSA vr% izdj.k ds rF;ksa ,oa ifjfLFkfr;ksa dks ns[krs gq, ,oa fo}ku vf/koDrk izkFkhZ@vfHk;qDr }kjk izLrqr U;kf;d fofu'p;ksa ds izdk'k esa izkFkhZ@vfHk;qDr dks tekur dk ykHk fn;k tkuk mfpr izrhr gksrk gSA ifj.kker% izkFkhZ@vfHk;qDr /khjt fla?ky dh vksj ls izLrqr ;g f}rh; tekur izkFkZuk&i= varxZr /kkjk 483 Hkkjrh; ukxfjd lqj{kk lafgrk Lohdkj fd;k tkdj vkns'k fn;k tkrk gS fd ;fn izkFkhZ@vfHk;qDr ;ksX; fopkj.k U;k;ky; ds larks"kizn] muds 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= ,oa ipkl&ipkl gtkj :i;s dh nks izfrHkwfr;ka izLrqr dj rLnhd djok ns rFkk mldh fdlh vU; izdj.k esa vko';drk u gks] rks mls bl ekeys esa tekur ij fjgk dj fn;k tk;sA (SHUBHA MEHTA),J Pradeep Thawani /174
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.