Case Details: Kishor Kumar Moolani Versus State of Rajasthan (2025) 32 Centax 141 (Raj.)
Judiciary and Counsel Details
- Maneesh Sharma (V. J.), J.
- Shri Martand Pratap Singh for the Petitioner.
- S/Shri Rajesh Choudhary, Amit Kumar Gupta, GA-cum-AAGs & M.S. Shekhawat, PP for the Respondent.
Facts of the Case
The petitioner, acting as an assessee, was arrested for alleged tax evasion involving bogus supply, under Section 69 read with Section 132 of the CGST Act and the Rajasthan GST Act. The petitioner had remained in judicial custody for two and a half months. It was contended that the charge-sheet had already been filed and the evidence relied upon by the jurisdictional officer under CGST would primarily be documentary and electronic in nature. The petitioner submitted that any ocular evidence would be from official witnesses only, thereby eliminating the apprehension of tampering with, intimidating, or influencing witnesses. The petitioner further submitted that, considering the stage of proceedings and the nature of evidence, continued judicial custody was unwarranted. The issue was whether, in such circumstances, the petitioner was entitled to be released on bail, and the matter was accordingly placed before the High Court of Rajasthan.
High Court Held
The High Court of Rajasthan held that the petitioner was entitled to bail, observing that the charge-sheet had already been filed, the evidence was primarily documentary and electronic, and any ocular evidence would only be through official witnesses, ruling out any risk of tampering or undue influence. The Court further noted that the trial might take considerable time and granted bail without expressing any opinion on the merits of the case. The Court held that, in view of the facts and circumstances, the bail application deserved to be allowed. The petitions were allowed in favour of the assessee.
List of Cases Cited
- Ashutosh Garg v. Union of India — (2024) 20 Centax 595 (S.C.) — Referred [Para 3]
- Ratnambar Kaushik v. Union of India — [2022] 145 taxmann.com 296/[2023] 95 GST 548/68 G.S.T.L. 233 (SC) — Referred [Para 3]
- Vineet Jain v. Union of India — (2025) 30 Centax 57 (S.C.) — Referred [Para 3]
- Vishal Agarwal v. Union of India — [SLP No.13644 of 2024, dated 23-10-2024] — Referred [Para 3]
