Rakesh Goyal vs. State Of U.P. And Another
Held
The Court acknowledged that the applicant was on interim bail and was ready to surrender. Considering this readiness to surrender, the Court directed that the surrender application, along with the bail application, would be moved by the applicant. The Court further stipulated that the concerned department would be called for instructions without taking the applicant into custody. The surrender application and the bail application were to be decided together. The Court did not decide the merits of the bail application itself but provided a procedural path forward for its consideration, linking it to the surrender process and departmental input.
Facts
The applicant, Rakesh Goyal, filed a bail application before the Allahabad High Court in connection with Case No. 557 of 2021, under Section 132(1)(c) and 132(1)(i) of the CGST Act, 2017. The applicant had previously been granted interim bail on July 19, 2021, with a condition to surrender within 60 days. The applicant's counsel argued that this condition could not be met due to the COVID-19 pandemic. The trial court rejected the bail application on April 16, 2026, citing the applicant's non-appearance. Similarly, the Sessions Judge rejected the bail application on September 5, 2026, on the grounds of maintainability because the accused was not in custody. The applicant's counsel then submitted that the applicant would surrender but requested expeditious consideration of the bail application, citing the case of Satender Kumar Antil.
Key Issues
1. Whether the bail application is maintainable when the applicant is not in custody and failed to comply with the condition of surrender within the stipulated period, as per Section 132(1)(c) and 132(1)(i) of the CGST Act, 2017. Petitioner's Arguments: The applicant's counsel contended that the non-compliance with the surrender condition was due to the COVID-19 pandemic. They argued that the applicant is a businessman and should be granted bail, referencing the Supreme Court's decision in Satender Kumar Antil Vs. Central Bureau of Investigation and another, (2021) 10 SCC 773, for expeditious consideration. Revenue's Arguments: The revenue (DGGI and State) did not present any arguments as recorded in the judgment. The trial court and Sessions Judge rejected the bail application on grounds of maintainability due to the applicant not being in custody and not complying with the surrender condition.
Sections Cited
Section 132(1)(c), Section 132(1)(i)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD CRIMINAL MISC. BAIL APPLICATION No. - 35599 of 2026 Court No. - 55 HON'BLE VIKRAM D. CHAUHAN, J.
Heard learned counsel for the applicant, Sri Dhananjay Awasthi, learned counsel for D.G.G.I as wells as learned A.G.A. for the State and perused the record.
The present bail application is filed with the following prayer: "It is, therefore, most respectfully prayed that this Hon'ble Court may graciously be pleased to allow the present application and release the applicant on regular bail, in Case No. 557 of 2021, under Section 132 (1) (C), 132 (1) (i) of CGST Act-2017, Police Station Department- DGGI, District Meerut, during pendency of trial. Otherwise the applicant shall suffer irreparable loss and injury. And/or pass such other and further which this Hon'ble Court may deem fit and proper under the circumstances of the case, in the interest of justice."
It is submitted by learned counsel for applicant that on earlier occasion applicant was granted interim bail by order dated 19.7.2021. One of the condition in the order dated 19.7.2021 was that applicant was directed to surrender before the court concerned within 60 days. Learn
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.