Vishesh Sahal S/O Shri Dinesh Prakash Sahal vs. Union Of INDIA

Facts

The petitioner, Vishesh Sahal, filed a bail application under Section 439 Cr.P.C. in connection with Case No. EW-II, Rajasthan/INS-01//607/dt14-06-2022, registered for offenses under Section 132(1) of the Rajasthan Goods and Services Tax Act, 2017. The petitioner was arrested on 21.07.2022, and a charge sheet was filed on 16.09.2022. The petitioner claimed false implication and that the tax evasion amount was based on false calculations. The respondent opposed the bail, alleging grave accusations of tax evasion amounting to ₹17 crores and forgery of documents. The petitioner has been in custody since 21.07.2022.

Held

The Court granted the bail application, following the principles laid down by the Hon'ble Supreme Court of India in Ratnambar Kaushik (supra). The Court noted that the petitioner has been in custody since 21.07.2022 and the charge sheet was filed on 16.09.2022. While acknowledging the allegations, the Court refrained from expressing any opinion on the merits of the case. The reasoning adopted by the Supreme Court in Ratnambar Kaushik, which considered the period of incarceration, the filing of the charge sheet, the maximum punishment, and the nature of evidence (documentary and electronic), was applied. The Court directed the petitioner to be released on bail upon furnishing a personal bond of ₹1,00,000/- and two sureties of ₹50,000/- each, subject to conditions under Section 437(3) Cr.P.C. The petitioner was also directed to deposit his passport and not travel abroad without prior permission. The ratio decidendi is that in cases involving serious allegations under the GST Act, where the investigation is complete, charge sheet filed, and the petitioner has undergone a significant period of incarceration, bail can be granted considering the Supreme Court's precedents on bail jurisprudence, without delving into the merits of the allegations.

Key Issues

1. Whether the petitioner is entitled to be released on bail under Section 439 Cr.P.C. in connection with offenses under Section 132(1) of the Rajasthan Goods and Services Tax Act, 2017, considering the allegations of tax evasion and forgery. Petitioner's Arguments: The petitioner argued that he has been falsely implicated, the tax evasion amount is based on false calculations, he has been in custody since 21.07.2022, the charge sheet was filed on 16.09.2022, the maximum sentence is five years, and the offense is compoundable. He relied on Supreme Court judgments in Ratnambar Kaushik v. Union of India and Stender Kumar Antil v. Central Bureau of Investigation & Anr. Respondent's Arguments: The respondent contended that there are grave allegations of tax evasion to the tune of ₹17 crores and forgery of documents, praying for dismissal of the bail application. They relied on Supreme Court judgments in Y.S. Jagan Mohan Reddy v. Central Bureau of Investigation and judgments of the Rajasthan High Court in Ashok Kumar Sihotiya v. Union of India and Lalit Goyal v. Union of India & Anr. (upheld by the Supreme Court).