MANOJ KUMAR & ORS v. STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Sameer Jain, Justice
MANOJ KUMAR & ORS
v.
STATE OF RAJASTHAN & ORS
S.B. CRIMINAL MISCELLANEOUS BAIL APPLICATION No. 13655/2025 CONNECTED WITH S.B. CRIMINAL MISCELLANEOUS BAIL APPLICATION No. 13782/2025 dated 06.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of revenue
Bail application – Economic fraud – Rejection of regular bail in prosecutions for offences under Sections 132(1)(i) & 132(5) of CGST Act – Search and seizure under Section 67(2) and statements under Section 70 indicating use of company credentials for online money gaming, onboarding of other entities for commission and foreign links – Applicants pleaded mere facilitators – Investigation concluded with filing of final complaint, custodial detention unnecessary, and relied on Vineet Jain and other precedents favouring bail in CGST cases, as well as arrest guidelines in Finance Ministry instructions – Revenue opposed bail citing cognizable, non-bailable nature of offence (tax evasion above Rs. 5 crores), gravity of large-scale economic fraud, risk of tampering with extensive electronic/third-party evidence and flight risk – Court noted case falls within “extraordinary circumstances” where normal rule of bail in Section 132 prosecutions does not apply – Minor procedural lapses in investigation not to be magnified in serious economic offences – Applicants approached with unclean hands and real risk of interference with evidence and absconding exists – Held: Bail applications dismissed.
Represented By:
Counsel for the Petitioner: Naqvi Sehban Najib with Jaswant Sharma, Morvi Jangid, Rabiya Mateen, Narendra Kumar
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