Case Of: M/s. Vineet Jain
Issued By: Hon Supreme Court
Order No: SLP (Criminal) No. 4349/2025
Date: 28th April 2025
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Bail Should Not Be Denied in GST Offences Under Section 132 Without Special Circumstances
Appellant Vineet Jain was denied bail by the Rajasthan High Court in a matter involving alleged offences under Section 132(1)(c), (f), and (h) of the CGST Act.
Charges pertain to tax evasion through non-issuance of invoices, issuing fake invoices without supply, and fraudulent ITC claims.
The maximum sentence for these offences is 5 years with fine; the case is triable by a Court of a Judicial Magistrate.
A charge sheet was filed; the appellant had remained in custody for nearly 7 months and had no previous criminal antecedents.
The Supreme Court observed that the prosecution’s case relied primarily on documentary evidence, reducing risk of tampering or witness influence.
It emphasized the absence of extraordinary circumstances that would justify continued detention during trial.
The Supreme Court expressed concern over the denial of bail at all previous stages, including by the High Court.
Setting aside the High Court’s order, the Supreme Court granted bail and directed the Trial Court to release the appellant on appropriate terms.