Prabhat Kumar S/O Amrat Narayan Singh vs. State Of Rajathan
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Cause title — parties, addresses and appearances
Order 30/04/2025
The second bail application under Section 483 of BNSS has been filed, on behalf of the petitioner, who has been arrested in connection with FIR No.AC/EWII/C/Jaipur/2024-25/1192, State GST Jaipur for the offences punishable under Sections 132(1)(c) read with Section 132(1)(i) & Section 132(5) of Rajasthan Goods and Service Tax Act, 2017. 2. First bail application of the petitioner was dismissed as withdrawn vide order dated 12.03.2025 with liberty to renew the prayer of bail after filing of result of investigation. Now, complaint- chargesheet has been filed thus, this second bail application has been preferred.
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It is contended by learned counsel for the petitioner that the accused-petitioner has falsely been implicated in this case. It is submitted that alleged offences are triable by Magistrate for which maximum punishment is five years. Counsel submits that petitioner was summoned by Department and in pursuance of summon, he appeared on 12.02.2025 but after recording his statement he was arrested. Counsel relies upon the order passed by Hon’ble Apex Court in the case of Rajiv Jindal Vs. The State of U.P. in Special Leave Petition (Crl.) Nos.13548-13550/2024. It is submitted that complaint has already been submitted and trial will take considerable time in its conclusion. Petitioner is in custody since 12.02.2025 and further custody of the petitioner would not serve any fruitful purpose.
Learned Public Prosecutor opposes the submissions made by learned counsel for the petitioner and submits that there is serious allegation against the petitioner. He submits that petitioner obtained invoices from the firms which are not in existence and he wrongly claimed input tax credit (ITC) of Rs. 6.82 crore.
At this stage, learned counsel for the petitioner submits that wrongly claimed input tax credit (ITC) of 5 crore rupees or less is bailable.
I have considered the contentions.
Having regard to the totality of the facts and circumstances of the case; considering the arguments advanced by both the parties, material made available on record in the form of complaint, so also considering the fact that alleged offences are triable by Magistrate and trial will take considerable time its
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conclusion as well as looking to the custody period, but without commenting anything on the merits/demerits of the case, I deem it proper to allow the second bail application.
This second bail application is accordingly allowed and it is directed that accused-petitioner Prabhat Kumar S/o Amrat Narayan Singh, shall be released on bail provided he furnishes a personal bond in the sum of Rs.50,000/- (Rupees Fifty Thousand Only) together with two sureties in the sum of Rs.25,000/- (Rupees Twenty Five Thousand Only) each to the satisfaction of the learned Trial Court with the stipulation that he shall appear before that Court and any court to which the matter is transferred, on all subsequent dates of hearing and as and when called upon to do so.
It is made clear that if in future, accused-petitioner is found involved in similar kind of activities, same shall alone be a reason for the trial Court to cancel the bail granted to him by this Court.
The observation made hereinabove is only for decision of the instant bail application and would not have any impact on the trial of the case in any manner. (ANIL KUMAR UPMAN),J GAUTAM JAIN /84
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.