PARIDHI JAIN v. STATE – RAJASTHAN HIGH COURT

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Rajasthan

Vinit Kumar Mathur, Justice

PARIDHI JAIN

STATE

S.B. CRIMINAL MISCELLANEOUS BAIL APPLICATION No. 742/2020, 48/2020 dated 20.01.2020

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 132

Decision : In favour of assessee

Facilitating fake GST firm registrations and wrongful availing of ITC, is entitled to bail under Section 439 CrPC – FIRs registered against the petitioner (FIR No. 205/2019 & FIR No. 44/2019) for offences under Sections 420, 467, 468, 471, 120-B IPC and Section 132(1)(i) of the Rajasthan GST Act – Allegation: wrongful availment of ITC exceeding ₹3 crores through fake firms – The Petitioner is a practising Chartered Accountant, aged 27, in custody for over one month – Undertook to cooperate with the investigation and provide documents/information as required – Held that: Considered that, the petitioner is a young professional woman, has been in custody for more than one month, the exact quantum of wrongful ITC is yet to be ascertained – Further held that further incarceration is not justified – Bail granted on conditions: Personal bond of ₹10,00,000 with two sureties of ₹10,00,000 each (one must be a close family member) – Deposit passport with the investigating authority – Not leave the country without prior permission of the court, and Appear before the trial court on all dates.

Represented By:

Counsel for the Petitioner: Vikas Balia, V.D. Vaishnav, D.P.S. Charan

PARIDHI JAIN v. STATE – RAJASTHAN HIGH COURT

PARIDHI JAIN v. STATE – RAJASTHAN HIGH COURT

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