Abhishek Singhal S/O Shri Ashok ... vs Union Of India
2021 Latest Caselaw 6403 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

 S.B. Criminal Miscellaneous 2nd Bail Application No. 14211/2021

Abhishek Singhal S/o Shri Ashok Kumar Singhal, Aged About 26
Years, R/o Shastripuram, Sector-3, Bharatpur. ( At Present
Confined At Central Jail, Jaipur)
                                                                  ----Petitioner
                                   Versus
Union Of India, Through Central Goods And Services Tax,
Commissonerate, Alwar Through Special Public Prosecutor.
                                                                ----Respondent

For Petitioner(s)        :     Mr. Pankaj Gupta
For Respondent(s)        :     Mr. Siddharth Ranka



          HON'BLE MR. JUSTICE INDERJEET SINGH

                                    Order

11/11/2021

1. The present second bail application has been filed under

Section 439 Cr.P.C. The petitioner has been arrested in connection

with Case No. IV (06) 121/AE/ALWAR/2020 Registered at GST

Commisionerate, Alwar for the offence(s) under Sections 132(1)

(b)/(c)/(f) read with Section 132(1)(i) of Central Goods and

Services Act, 2017.

2. Counsel for the petitioner submits that the petitioner has

been falsely implicated in this matter. Counsel further submits that

conclusion of trial may take long time. Counsel further submits

that allegation against the petitioner and the other co-accused

persons is wrongfully passing of the I.T.C to the tune of Rs.

6,36,32,492/- by creating fake firms. Counsel further submits that

all other co-accused persons have already been released on bail

by the Co-ordinate Bench of this Court. Counsel further submits

(2 of 3) [CRLMB-14211/2021]

that after dismissal of the first bail application by this Court vide

order dated 17.05.2020, the trial is not proceeding. Counsel

further submits that out of 9 witnesses only the chief examination

of one witness has been completed before the learned trial Court.

Counsel further submits that petitioner is in custody for last about

nine months. Counsel further submits that tax evasion up to the

amount of Rs. 5 crore is bailable under the Act.

3. In support of his contention, counsel for the petitioner relied

on the judgment passed by the Hon'ble Supreme Court in the

matter of Avtar Singh Vs. State of Punjab reported in (2010)

15 SCC 529 & Ajit Singh Vs. State of Chhattisgarh reported

in 2018 (14) SCC 286.

4. Learned counsel for the respondent(s) opposed the bail

application and submitted that petitioner is the main accused.

5. Considering the material on record and taking into account

the facts and circumstances of the case and without expressing

any opinion on the merits of the case, I deem it just and proper to

enlarge the petitioner on bail for the reasons; firstly, the other co-

accused persons have already been released on bail by the Co-

ordinate Bench of this Court; secondly, the maximum sentence for

the alleged offence is upto 5 years only and the petitioner

remained in custody for a period of nine months; lastly, out of

nine witnesses only the chief examination of one witness has been

completed before the learned trial Court as such conclusion of trial

likely may take long time.

6. Accordingly, this second bail application is allowed. Petitioner

be admitted to regular bail subject to satisfaction of the trial

Court. Office is directed to send a copy of this order to the

(3 of 3) [CRLMB-14211/2021]

concerned trial Court through e-mail/fax, for necessary

compliance.

(INDERJEET SINGH),J

CHETNA BEHRANI /1

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