NIRMAL KUMAR SHARMA v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Anup Kumar Dhand, Justice
NIRMAL KUMAR SHARMA
v.
UNION OF INDIA & ORS.
S.B. CRIMINAL MISCELLANEOUS (PETITION) No. 1947/2025 dated 13.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 132
Decision : Matter remanded back
Rejection of application u/s 70(2) CrPC for converting arrest warrants into bailable warrants post cognizance – Tax evasion – Fake ITC – Petitioner claimed evasion only Rs 6 lakhs, investigation cooperation, no prior arrest warrants, ready to appear via summons/bailable warrants – Relied on PC Purohit converting NBWs to bailable warrants – Respondents highlighted huge evasion, economic offence gravity – Respondents relied on SC guidelines on sequenced summons-bailable-non-bailable warrants, strict approach to white collar crimes affecting national economy – Held: Judicial discipline mandates reference to Larger Bench where coordinate benches differ; question framed Whether arrest warrants in economic/heinous offences convertible to bailable warrants as matter of right u/ss 70(2) CrPC 72(2) BNSS – Matter referred to Chief Justice for Special Larger Bench constitution.
Represented By:
Counsel for the Petitioner: Rahul Khandelwal
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