Case Details: Raaj Jaiswal Versus Directorate General of Goods and Services Tax Intelligence (2025) 33 Centax 15 (Jhar.)
Judiciary and Counsel Details
- Ananda Sen, J.
- Shri Nitin Kr. Pasari, Adv. for the Petitioner.
Facts of the Case
The petitioner, in a matter placed before the High Court, was alleged to have been involved in the creation of fictitious firms in the names of his employees for the purpose of issuing fake GST invoices and fraudulently passing ineligible input tax credit, thereby obtaining financial benefits and causing loss to the State. It was further alleged that these transactions were structured to evade tax liabilities under the CGST and Jharkhand GST Acts. During the entire period of investigation, the petitioner was neither taken into custody nor was any warrant of arrest sought by the investigating agency. The petitioner filed an application for anticipatory bail under section 484, read with section 482, of the Bharatiya Nagarik Suraksha Sanhita, 2023. It was submitted that the petitioner had cooperated with the investigation and that one of the co-accused had already been granted regular bail by a Co-ordinate Bench of the High Court. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that there was no requirement for custodial investigation, particularly in light of the fact that the petitioner had not been arrested throughout the investigation and no request for arrest had been made by the investigating agency. The Court found that there was no likelihood of tampering with evidence or influencing witnesses. It also took note of the fact that a similarly placed co-accused had been granted regular bail, and that the petitioner’s case stood on similar footing. The Court observed that the conditions prescribed for grant of anticipatory bail were satisfied and that denial of bail in such circumstances would not serve the interest of justice. Accordingly, the application for anticipatory bail was allowed, subject to the petitioner furnishing a bail bond with two sureties.
List Of Case Cited
- Gyaan Chandra Jaiswal @ Gyan Chandra Jaiswal v. Union of India — (2024) 23 Centax 332 (Jhar.) — Referred [Para 7]
