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of <h1>Court grants bail under Rajasthan GST Act, considering compoundable offenses.</h1> The court granted bail to the petitioner in a case under Sections 132(1), (b) and (c) of the Rajasthan Goods and Services Tax Act, 2017. The court ... Bail application - allegation of issuing invoices without supplying the goods - offence(s) under Sections 132(1), (b) and (c) of Rajasthan Goods and Services Tax Act, 2017 punishable under Section 132(1)(i) read with Section 132(5) of Rajasthan Goods and Services Tax Act, 2017 - HELD THAT:- The offences being compoundable and punishable with maximum sentence of five years, the absence of criminal antecedents; but, without expressing any opinion on the merits of the case, this court deems it just and proper to enlarge the petitioner on bail. It is directed that accused-petitioner Dhanraj Singhal S/o Late Shri Anandi Lal Agarwal shall be released on bail under Section 439 CrPC in connection with afore-mentioned FIR registered at concerned Police Station, provided he furnishes a personal bond in the sum of ₹ 1,00,000/- together with two sureties in the sum of ₹ 50,000/- each to the satisfaction of the trial court with the stipulation that he shall comply with all the conditions laid down under Section 437(3) CrPC - bail application is allowed. Issues:1. Bail application under Section 439 Cr.P.C. filed by the petitioner.2. False implication in a case related to Rajasthan Goods and Services Tax Act, 2017.3. Allegation of tax evasion and issuance of invoices without supplying goods.4. Comparison with other judgments for bail application.5. Contention by Rajasthan Goods & Services Tax Department regarding tax evasion.Analysis:The petitioner filed a bail application under Section 439 Cr.P.C. in connection with a case under Sections 132(1), (b) and (c) of the Rajasthan Goods and Services Tax Act, 2017. The petitioner claimed false implication, stating that the tax levy adjudication is pending, and penalties have not been decided. It was argued that despite allegations against 26 firms for issuing invoices without supplying goods, only the petitioner was arrested. The petitioner, in custody since 5.02.2020, emphasized the compoundable nature of the offenses, the absence of criminal antecedents, and the pending pre-charge evidence as grounds for bail.The petitioner's counsel cited judgments from Coordinate Benches to support the bail application. On the contrary, the Rajasthan Goods & Services Tax Department contended that the petitioner facilitated tax evasion amounting to Rs. 18 crores, highlighting ongoing investigations against the 26 firms and the petitioner's non-payment towards tax evasion. The court considered the length of custody, compoundable offenses with a maximum five-year sentence, lack of criminal antecedents, and decided to grant bail without expressing any opinion on the case's merits.The court allowed the bail application, directing the release of the accused-petitioner upon furnishing a personal bond of Rs. 1,00,000 and two sureties of Rs. 50,000 each. The petitioner was instructed to comply with all conditions under Section 437(3) Cr.P.C. for the release.
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