Supreme Court: Bail Should Be Normally Granted For Offences Under S 132 CGST Act Unless Extraordinary Circumstances Exists

The offences alleged against the appellant are

under Clauses (c), (f) and (h) of Section 132(1) of the

Central Goods and Services Tax Act, 2017. The maximum

sentence is of 5 years with fine. A charge-sheet has

been filed. The appellant is in custody for a period of

almost 7 months. The case is triable by a Court of a

Judicial Magistrate. The sentence is limited and in any

case, the prosecution is based on documentary evidence.

There are no antecedents. 

We are surprised to note that in a case like this,

 the appellant has been denied the benefit of bail at all

levels, including the High Court and ultimately, he was

forced to approach this Court. These are the cases where

in normal course, before the Trial Courts, the accused

should get bail unless there are some extra ordinary

circumstances.

 IN THE SUPREME COURT OF INDIA

CRIMINAL APPELLATE JURISDICTION

CRIMINAL APPEAL NO.2269 OF 2025

VINEET JAIN  VS. UNION OF INDIA 

Dated: April 28, 2025.

O R D E R

Leave granted.

Heard the learned counsel appearing for the

appellant and the learned Additional Solicitor General

appearing for the respondent-Union of India.

The offences alleged against the appellant are

under Clauses (c), (f) and (h) of Section 132(1) of the

Central Goods and Services Tax Act, 2017. The maximum

sentence is of 5 years with fine. A charge-sheet has

been filed. The appellant is in custody for a period of

almost 7 months. The case is triable by a Court of a

Judicial Magistrate. The sentence is limited and in any

case, the prosecution is based on documentary evidence.

There are no antecedents. We are surprised to note that in a case like this, the appellant has been denied the benefit of bail at all

levels, including the High Court and ultimately, he was

forced to approach this Court. These are the cases where

in normal course, before the Trial Courts, the accused

should get bail unless there are some extra ordinary

circumstances.

By setting aside the impugned order dated 24th

January, 2025 of the High Court of Judicature for

Rajasthan, Bench at Jaipur, we grant bail to the

appellant. The appellant shall be immediately produced

before the Trial Court and the Trial Court shall enlarge

him on bail on appropriate terms and conditions till the

conclusion of the trial.

The appeal is accordingly allowed.

..........................J.

(ABHAY S.OKA)

..........................J.

(UJJAL BHUYAN)

NEW DELHI;

April 28, 2025

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