DIRECTORATE GENERAL OF GST INTELLIGENCE v. RAKESH KUMAR GOYAL
High Court, Delhi
Neena Bansal Krishna, Justice
DIRECTORATE GENERAL OF GST INTELLIGENCE
v.
RAKESH KUMAR GOYAL
CRL.M.C. 631/2021 dated 27.06.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 132 & 135
Decision : In the favour of Respondent
Bail recall under section 482 CrPC – Change in circumstance post chargesheet – No misuse of bail – Petitioner seeking recall of bail order granted to respondent accused of offences under Section 132(1)(c) of CGST Act, 2017 involving fraudulent ITC claims and refunds – Petitioner contended repeated rejection of earlier bail pleas with no material change in circumstances, non-cooperation in investigation and no parity with co-accused – Filing of complaint on 04.12.2020 and subsequent chargesheet constituted material change in circumstance warranting reconsideration of bail – Relying on Laxman Irappa Hatti once chargesheet filed focus shifts from investigative cooperation to triple test (flight risk, influence on witnesses, tampering of evidence) – Held: Petition dismissed – No grounds to recall bail – Case based on documentary evidence respondent not flight risk or capable of tampering evidence.
Represented By:
Counsel for the Petitioner: Satish Aggarwala Sr. Standing Counsel with Gagan Vaswani, Adv.
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