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RITIK ARORA(ANIL KUMAR ARORA) vs. UNION OF INDIA AND OTHER
(Rajasthan High Court)

Hon'ble Judges:

MANOJ KUMAR GARG
Pet. Counsel
Vikas Balia
Dinesh Kumar Godara
Mayank Taparia
Res. Counsel
Rajvendra Saraswat

Petitioner / Applicant

RITIK ARORA(ANIL KUMAR ARORA)
Respondent UNION OF INDIA AND OTHER
Court Rajasthan High Court
State

Rajasthan

Date Sep 20, 2022
Order No.

S.B. Criminal Miscellaneous Bail Application No. 5830/2022

Citation

2022(9) TAXREPLY 6366
Original Order
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ORDER

This anticipatory bail applications under Section 438 Cr.P.C. has been filed by the petitioner apprehending his arrest in connection with Complaint No. V(15)273/AE/UDR/2020-21 under Section 132(1)(a) (f)(h)(j) & (k) r/w Section 132 (1)(I)(i) of Central Goods and Service Tax Act, 2017 and Section 20 of Integrated Goods and Service Tax Act. Learned counsel for the petitioner submits that the present petitioner is being sought to be implicated in a false case only because he is son of the co-accused Anil Kumar and there is no other evidence against the petitioner to connect him with the alleged crime. Learned counsel further argued that petitioner is a young boy who is pursuing his studies and no prima facie case whatsoever is made out against him. It is submitted that neither any assessment order has been passed nor any demand has been raised against the petitioner. Learned counsel referred to Section 122 of the Central Goods and Service Tax Act and submits that even if there ....

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