Paridhi Jain vs. State
Held
The Court allowed the bail applications. The reasoning was based on the petitioner being a practicing Chartered Accountant, a 27-year-old lady, having been in custody for over a month, and her undertaking to fully cooperate with the investigating agency and provide requested information/documents. The Court found that the bail applications deserved to be accepted in light of these facts and circumstances. The operative directions were that the petitioner be released on bail upon furnishing a personal bond of Rs. 10,00,000/- with two sureties of Rs. 10,00,000/- each (one being a close family member), to the satisfaction of the learned trial court. She was also directed to appear on all hearing dates, deposit her passport with the Investigating Authority, and not leave the country without prior court permission.
Facts
The petitioner, Paridhi Jain, a Chartered Accountant, is seeking bail in connection with FIR No. 205/2019 (Udaimandir Police Station) and FIR No. 44/2019 (GST Department, Jodhpur). The offences alleged include Sections 420, 467, 468, 471, 120-B IPC, and Section 132(1)(i) of the Rajasthan Goods and Service Tax Act. The petitioner has been in custody for over a month. She contends she was merely registering firms for clients and that the GST department should have verified KYC details. The amount of wrongly availed input tax credit is yet to be ascertained. The State and GST Department argue that the investigation is ongoing and the actual money transactions are not yet ascertained.
Key Issues
1. Whether the petitioner is entitled to bail under Section 439 Cr.P.C. in connection with FIR No. 205/2019 and FIR No. 44/2019 for offences under Sections 420, 467, 468, 471, 120-B IPC and Section 132(1)(i) of the Rajasthan Goods and Service Tax Act? The petitioner argued that she is a professional Chartered Accountant, has been in custody for over a month, and was only registering firms for clients, with the responsibility of verification lying with the competent authority. She also submitted that the offences are Magistrate-triable and the amounts in bank accounts have been explained. She undertook to cooperate with the investigation. The State and GST Department argued that the investigation is ongoing, the actual money transactions are not ascertained, and the conclusion of the investigation will take considerable time. They did not oppose bail if the petitioner undertook to cooperate.
Sections Cited
Section 132(1)(i)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Criminal Miscellaneous Bail Application No. 742/2020 Paridhi Jain D/o Sh. Yogesh Jain, Aged About 27 Years, R/o 34, Jagdamba Marg, Paschim Vihar, Vaishali Nagar, Jaipur. (The Petitioner Is Presently Lodged In Central Jail, Jodhpur) ----Petitioner Versus State, Through Pp ----Respondent Connected With S.B. Criminal Miscellaneous Bail Application No. 48/2020 Paridhi Jain D/o Sh. Yogesh Jain, Aged About 27 Years, 34, Jagdamba Marg, Pachim Vihar, Vaishali Nagar, Jaipur. (Presently Lodged In Central Jail Jodhpur). ----Petitioner Versus State, Through Pp ----Respondent For Petitioner(s) : Mr. Vikas Balia Mr. V.D. Vaishnav Mr. D.P.S. Charan For Respondent(s) : Mr. Farzand Ali, AAG cum GA Mr. Anil Bhansali, with Mr. Akshat Verma, for the complainant HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Judgment / Order 20/01/2020 The present bail applications have been filed under Section 439 Cr.P.C. on behalf of the petitioner who is in custody in connection with F.I.R. No.205/2019, P.S. Udaimandir, District Jodhpur and FIR No.44/2019, P.S. GST (Goods & Service Tax)
(2 of 5) [CRLMB-742/2020] Department, District Jodhpur, for the offence
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