PREMCHAND JAIN & ORS. v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Anil Kumar Upman, Justice
PREMCHAND JAIN & ORS.
v.
UNION OF INDIA & ORS.
S.B. CRIMINAL MISCELLANEOUS BAIL APPLICATION No. 6562/2025 dated 07.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 70 & 132
Decision : Partly in favour of assessee
Pre-arrest bail u/s 482 BNSS – Directors of companies accused of tax evasion through clandestine clearances of TMT bars and scrap facilitated by supplier without bills – Implication based on statements, substantial amount deposited voluntarily, cooperated post court directions – Petitioner relied on multiple precedents emphasizing bail as rule in documentary cases – Respondent highlighted prime accused’s admission of directing transactions – Held: Anticipatory bail denied to prime director and granted to director son with ancillary field assistance role subject to bonds and conditions – Application partly allowed.
Represented By:
Counsel for the Petitioner: Swadeep Singh Hora, Adv. with Aman Garg, Adv.
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