Case LawCriminal Miscellaneous Bail Application No. 12440/2019
Rakesh Kumar Khandelwal Vs Union of India
- Court:
- High Court
- Bench:
- Rajasthan
- Date:
- October 14, 2019
- Type:
- Bail Application
- Members:
- Pankaj Bhandari
Subject
Bail granted in ITC Fraud case
Summary
Petitioner has placed before the Court various Tax Invoices and e-Way Bills through which purchases have been made by the firm and the record of the Department from which it is revealed that Firms were in existence. As per Rules 25 of the GST Rules,…
Judgement
1. Petitioner has filed this bail application under Section 439 of Cr.P.C. 2. Case No. iv(6)118/AE/JPR/2019/PART-1 relating to offence under Section 132(1)(e) of Central Goods & Service Tax Act, 2017 regarding which bail application has been rejected by Sessions Judge, Jaipur Metropolitan, Jaipur. 3. It is contended by counsel for the petitioner that petitioner was the Manager and Author…