Case Details: Sahil Jain vs. Superintendent (Anti Evasion) (2026) 41 Centax 254 (P&H.)
Judiciary and Counsel Details
- Mrs Sukhvinder Kaur, J.
- Shri Deepak Gupta, Adv., for the Petitioner.
- Shri Sourabh Goel, Sr. Standing Counsel, for the Respondent.
Facts of the Case
The petitioner was released on bail in a complaint case relating to allegations concerning input tax credit (ITC). The bail was granted under Section 167(2) of the Code of Criminal Procedure (CrPC), subject to conditions imposed by the Court. One of the conditions required furnishing of a bank guarantee or fixed deposit receipt. The petitioner earlier filed a petition before a Co-ordinate Bench of the High Court challenging the said condition, and the said petition was dismissed. The petitioner thereafter arranged a surety, and a bank guarantee was furnished in compliance with the bail condition. The surety later filed an application seeking release of the fixed deposit receipt on account of financial necessity, which was allowed by the trial court, and the petitioner was directed to furnish a fresh surety. The petitioner failed to furnish a fresh surety and thereafter filed the present petition under Section 484 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) seeking quashing of the bail condition on the ground of economic incapacity.
High Court Held
The High Court held that the bail condition requiring the furnishing of a bank guarantee or a fixed deposit receipt had already been dealt with in the earlier petition filed before the Co-ordinate Bench. The Court further held that the present petition was based on withdrawal of surety and financial incapacity to comply with the condition, which did not warrant interference with the earlier decision. The Court also held that the issue raised in the present petition had already been considered earlier and could not be re-agitated. Accordingly, the Court held that no ground was made out for quashing the bail condition under Section 484 of BNSS. The petition was therefore dismissed.
List of Cases Cited
- Sahil Jain v. Joint Commissioner, CGST, Ludhiana — 2021 (54) G.S.T.L. 141 (P&H.) — Referred [Para 3]
- Jatinder Kumar Sachdev — CRM-M-1724-2025, dated 09.04.2025 By High Court of Punjab & Haryana — Referred [Para 3]
