[Cites 2, Cited by 0]
Gujarat High Court
Pratikkumar Rajanikant Patel vs State Of Gujarat on 25 March, 2026
Author: Nikhil S. Kariel
Bench: Nikhil S. Kariel
NEUTRAL CITATION
R/CR.MA/5208/2026 ORDER DATED: 25/03/2026
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CRIMINAL MISC.APPLICATION (FOR REGULAR BAIL - BEFORE
CHARGESHEET) NO. 5208 of 2026
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PRATIKKUMAR RAJANIKANT PATEL
Versus
STATE OF GUJARAT & ANR.
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Appearance:
MR VARIS V ISANI(3858) for the Applicant(s) No. 1
MR. MOHMMEDMUSTUFA M MEMON(14243) for the Applicant(s) No. 1
MAUNIL G YAJNIK(9346) for the Respondent(s) No. 2
MR KRUTIK PARIKH, APP for the Respondent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE NIKHIL S. KARIEL
Date : 25/03/2026
ORAL ORDER
1. Heard learned Advocate Mr. Varis V. Isani appearing on behalf of
the applicant, learned Advocate Mr. Maunil G. Yajnik for the respondent
No.2 and learned Additional Public Prosecutor Mr. Krutik Parikh
appearing on behalf of the respondent No.1-State.
2. Rule. Learned APP waives service of rule on behalf of the
respondent-State and learned Advocate Mr. Yajnik waives service of rule
on behalf of the respondent No.2.
3. The applicant has filed this application under Section 483 of
the Bharatiya Nagarik Suraksha Sanhita, 2023 for enlarging the
applicant on Regular Bail in connection with File No.
NEUTRAL CITATION
R/CR.MA/5208/2026 ORDER DATED: 25/03/2026
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GEXCOM/AE/INV/GST/12361/2025-AE dated 28.01.2026 registered
with the office of the Superintendent (Preventive) (AE), CGST,
Gandhinagar, for the offence punishable under Sections 132(1)(b), 132(1)
(c), 132(1)(f), 132(1)(i) and 132(5) of the GGST/CGST Act, 2017.
4. Learned advocate for the applicant would submit that considering
the role attributed to the applicant, and nature of the allegation levelled,
the applicant may be enlarged on regular bail. It is further submitted that
no useful purpose would be served by keeping the applicant in jail for
indefinite period. It is further contended that the applicant is ready and
willing to abide by all the conditions that may be imposed by this Court if
released on bail.
5. As against the same, learned Additional Public Prosecutor Mr.
Parikh appearing for the respondent - State and learned Advocate Mr.
Yajnik appearing for the respondent No.2, have vehemently objected to
the grant of regular bail. Learned APP and learned Advocate for the
respondent No.2 have submitted that looking to the nature of offence and
the role attributed to the present applicant this Court may not exercise the
discretion in favour of the applicant and the application may be
dismissed.
NEUTRAL CITATION
R/CR.MA/5208/2026 ORDER DATED: 25/03/2026
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6. I have heard learned advocates appearing on behalf of the
respective parties and perused the papers. At the outset, it requires to be
noted that pending the application, the complainant (charge-sheet) has
been filed and whereas, yet, considering following aspects hereinbelow,
this Court is inclined to consider this application:
i. The present applicant having been arrested on 28.01.2026.
ii. The allegation against the applicant being that he had defrauded
the department of an amount of Rs. 28,00,00,000/-, by a wrongful
availment of input tax credit, more particularly the allegations also
being that the applicant had forged E-Way Bill Receipts, in
furtherance of the alleged crime in question. As against the same, this
Court has considered the fact that the present applicant is in custody
since the date shown hereinabove, the complainant (charge-sheet) is
filed and the department is having appropriate statutory backing for
taking action against the present applicant for recovery of the amount
in question after penalties is imposed.
iii. This Court has also considered that the applicant has no
antecedent.
iv. The fact of the maximum punishment that could be imposed being
five years.
NEUTRAL CITATION
R/CR.MA/5208/2026 ORDER DATED: 25/03/2026
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This Court has taken into consideration the law laid down by the
Hon'ble Apex Court in the case of Sanjay Chandra v. Central Bureau
of Investigation reported in [2012] 1 SCC 40.
7. In the facts and circumstances of the case and considering the
nature of the allegations made against the applicant in the First
Information Report, without discussing the evidence in detail, prima
facie, this Court is of the opinion that this is a fit case to exercise the
discretion and enlarge the applicant on regular bail.
8. Hence, the present application is allowed. The applicant is ordered
to be released on bail in connection with File No.
GEXCOM/AE/INV/GST/12361/2025-AE dated 28.01.2026 registered
with the office of the Superintendent (Preventive) (AE), CGST,
Gandhinagar, on executing a bond of Rs.1,00,000/- (Rupees One Lakhs
only) with one surety of the like amount to the satisfaction of the trial
Court and subject to the conditions that he shall;
[a] not take undue advantage of liberty or misuse liberty;
[b] not act in a manner injurious to the interest of the prosecution;
[c] surrender passport, if any, to the lower court within a week;
[d] not leave the State of Gujarat without prior permission of the
NEUTRAL CITATION
R/CR.MA/5208/2026 ORDER DATED: 25/03/2026
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Sessions Court concerned;
[e] furnish the present address of residence to the I.O. and also to the
Court at the time of execution of the bond and shall not change the
residence without prior intimation to the I.O.;
[f] mark presence before respondent no.2, once a week for a period of
three months and thereafter once a month for a period of three
months.
[h] respond to any notice issued by the Investigating Officer for
appearing before him with an advance time of 48 hours.
[i] inform the Investigating Officer in above referred six months as
regards any proposed travel plans of leaving District- Aravalli, in
advance.
9. The Authorities will release the applicant only if he is not required
in connection with any other offence for the time being. If breach of any
of the above conditions is committed, the Sessions Court concerned will
be free to take appropriate action in the matter.
10. Bail bond to be executed before the lower court having jurisdiction
to try the case. It will be open for the concerned Court to delete, modify
NEUTRAL CITATION
R/CR.MA/5208/2026 ORDER DATED: 25/03/2026
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and/or relax any of the above conditions in accordance with law.
11. At the stage of trial, the trial court shall not be influenced by any
observations of this Court which are of preliminary nature made at this
stage, only for the purpose of considering the application of the applicant
for being released on regular bail.
12. The application is allowed in the aforesaid terms. Rule is made
absolute to the aforesaid extent. Direct service is permitted.
(NIKHIL S. KARIEL,J)
BDSONGARA
