SUPERINTENDENT (AE) THRO ARIHANT KUMAR JAIN S/O LAL CHAND JAIN v. VIRBHADRASINH PRATAPSINH CHAUHAN & ANR – Gujarat High Court

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Gujarat

Divyesh A. Joshi, Justice

SUPERINTENDENT (AE) THRO ARIHANT KUMAR JAIN S/O LAL CHAND JAIN

VIRBHADRASINH PRATAPSINH CHAUHAN & ANR

R/CRIMINAL MISC.APPLICATION (FOR CANCELLATION OF BAIL) NO. 24758 of 2024 In R/CRIMINAL MISC.APPLICATION NO. 20070 of 2024 dated 25.09.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 49

Decision : In favour of assessee

Bail Cancellation – GST violation – Superintendent Central GST & Central Excise filed application to set aside bail order granted to accused – FIR registered for non-compliance with statutory provisions causing government loss – Accused undertook to deposit specified amount as bail condition – Applicant contended no proper deposit to government exchequer as amount credited to accused Electronic Cash Ledger without debit via Form GST DRC-03 – Respondent produced challans and Electronic Cash Ledger showing amount debited from his account and credited to CGST/SGST portals before deadline – Respondent relied on Section 49 CGST Act Explanation (a) date of credit to government in authorised bank deemed deposit in Electronic Cash Ledger; Arya Cotton Industries holding tax liability discharged on government credit, debit entry for accounting only – Held: No breach of bail conditions as amount credited to government – Accused to file undertaking not to use amount/claim refund – Application rejected

Represented By:

Counsel for the Petitioner: Hardika Vyas

SUPERINTENDENT (AE) THRO ARIHANT KUMAR JAIN S/O LAL CHAND JAIN v. VIRBHADRASINH PRATAPSINH CHAUHAN & ANR – Gujarat High Court

SUPERINTENDENT (AE) THRO ARIHANT KUMAR JAIN S/O LAL CHAND JAIN v. VIRBHADRASINH PRATAPSINH CHAUHAN & ANR – Gujarat High Court

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