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UNION OF INDIA & OTHERS vs. GAUTAM GARG
(Rajasthan High Court)

Hon'ble Judges:

PRAVEER BHATNAGAR
Pet. Counsel
Kinshuk Jain
Jay Upadhyay
Sourabh Jain
Res. Counsel
---

Petitioner / Applicant

UNION OF INDIA & OTHERS

Respondent GAUTAM GARG
Court Rajasthan High Court
State

Rajasthan

Date Jul 25, 2024
Order No.

S. B. Criminal Bail Cancellation Application No. 168/2023

Citation

2024(7) TAXREPLY 10654

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ORDER

ORDER 1. The present criminal bail cancellation application filed under Section 439(2) of Cr.P.C. has been preferred by Union of India through Additional Director General of GST Intelligence, Jaipur against the order dated 03.11.2023 passed by learned Additional Sessions Judge No.2, Jaipur Metropolitan-II whereby, bail application No. 179/2022 under Section 132 (1) (c) & (f) of CGST Act, 2017 (from now on referred to as ‘CGST’) was accepted. 2. Learned counsel for the petitioner submits that the learned Court below committed an error while granting the bail to the present respondent, Gautam Garg. The learned Court below has observed that the statement of respondent Gautam Garg was not recorded under normal circumstances; there was no evidence that Gautam Garg is a Manager in Firm M/s Gurbax Rai Cotton Industries, M/s Gurbax Rai & Sons and M/s Gurbax Rai Praveen Kumar. No electronic evidence was found on the residential premises of Gautam Garg; the departm....

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