Case Details: Gautam Garg Versus Union of India (2025) 28 Centax 231 (S.C.)
Judiciary and Counsel Details
- Mrs B.V. Nagarathna & Satish Chandra Sharma, JJ.
- S/Shri Sidharth Dave, Sr. Adv., H. D. Thanvi, Nikhil Kumar Singh, Achal Singh Bule, Himanshu Tyagi, Advs., Rishi Matoliya, AOR, for the Petitioner.
- S/Shri K. M. Nataraj, A.S.G., Gurmeet Singh Makker, AOR, Ankit Raj, Kanu Agrawal, Bhuvan Kapoor, Harish Pandey, Sarad Kumar Singhania, Neelakshi Bhaduria, Advs. for the Respondent.
Facts of the Case
The appellant, a manager in a company, was arrested under Section 69 of the CGST Act, 2017 read with the Rajasthan GST Act, 2017, for an alleged offense under Section 132(1). The Trial Court granted bail, but the High Court later set it aside, leading to the appellant’s detention. The appellant asserted that, as a mere manager, no serious charges could be sustained against him. The Revenue suggested that bail could be reconsidered with a condition for cooperation in the investigation.
Supreme Court Held
The Hon’ble Supreme Court held that the appellant’s limited role did not justify bail cancellation. Considering the Revenue’s stance, the Court restored the Trial Court’s bail order while directing the appellant to cooperate with the investigation.
