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SAURABH KUMAR JAIN vs. UNION OF INDIA AND OTHER
(Rajasthan High Court)

Hon'ble Judges:

MAHENDAR KUMAR GOYAL
Pet. Counsel
Sameer Jain
Daksh Pareek
Arjun Singh
Res. Counsel
Kishuk Jain

Petitioner / Applicant

SAURABH KUMAR JAIN
Respondent UNION OF INDIA AND OTHER
Court Rajasthan High Court
State

Rajasthan

Date Aug 16, 2021
Order No.

S.B. Criminal Miscellaneous Bail Application No. 2695/2021

Citation

2021(8) TAXREPLY 4468
Original Order
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ORDER

The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with Complaint File No. DGGI/INV/GST/2063/2020-Gr.G-O/o-ADGDGGI- ZU-Jaipur dated 20.12.2020 for the offence(s) under Section(s) 132(1)(B)(C) (F) (I) of Central Goods and Services Tax Act, 2017 read with sub-section 5 of Central Goods and Services Tax Act, 2017 (for brevity “the Act of 2017). Learned counsel for the petitioner submitted that he has falsely been implicated in this case as he is merely an accountant. Drawing attention of this Court towards contents of the complaint filed against him, he submitted that even the respondent has admitted the fact that he was an accountant only working on commission basis ranging in between @ 0.20% to 0.65%. Referring various provisions contained under the Act of 2017 and Rules framed thereunder, learned counsel submitted that his arrest has been made in violation of the statutory provisions. Learned counsel sub....

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