The petitioner is before this Court, assailing the order dated 21.10.2022, passed by the High Court of Judicature at Rajasthan, Bench at Jaipur in S.B. Through the said order the High Court has dismissed the application filed by the petitioner hereunder under Section 439 of Code of Criminal Procedure seeking bail in the proceedings for the alleged offence against him under Section 132(1)(a),(h),(k) and (l) read with Section 132(5) of the Central Goods and Services Tax Act, 2017. It is further alleged that the said quantity of unmanufactured tobacco has been apparently used in the clandestine manufacture and supply of chewing tobacco without payment of leviable duties and tax. It is further contended on behalf of the respondent that in the course of the investigation it has also come to light, apart from the 7 trucks, 287 more trucks loaded with raw unmanufactured tobacco has been transported as per the details obtained from the Toll/RFID data of NHAI, which shows the movement of the trucks. Though allegations and counter allegations are made, at this stage, it would not be necessary for us to advert to the details of the rival contentions, since the matter in any event is at large before the trial court and any observations on merits herein would prejudice the case of the parties, therein.
Further, in a case of the present nature, the evidence to be tendered by the respondent would essentially be documentary and electronic. Hence, it is directed that the petitioner be released on bail subject to the conditions to be imposed by the trial Court, which among others, shall also include the condition to direct the petitioner to deposit his passport.
Case Title: RATNAMBAR KAUSHIK Vs. UNION OF INDIA (2022 INSC 1254)
Case Number: SLP(Crl) No.-010319 / 2022
