Case Title: Gopal Rawat v. Union of India
Court: Rajasthan High Court, Jaipur Bench
Petition No.: S.B. Criminal Misc. Bail Application No. 7476/2025
Date of Judgement: 29.07.2025
Relevant Sections: Section 132(1), 138 of CGST Act, 2017; Section 483 BNSS
Category: Bail Application – GST Fake Invoice (Input Tax Credit Fraud)
Facts of the Case
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The petitioner, accused of issuing goods-less invoices through M/s VLR Corporation involving wrongful ITC of ₹7,19,68,871/- between April 2018–March 2025 to 48 firms, sought bail under Section 483 BNSS (Para 2).
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It was submitted that ₹1,37,27,000/- has already been deposited with the department (Para 4).
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The petitioner has been in custody since 02.05.2025 and has no prior criminal record. Charge sheet has been filed (Para 4).
Question(s) in Consideration
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Whether the petitioner, accused under Section 132(1) of the CGST Act for ITC fraud, is entitled to bail considering part deposit, absence of criminal antecedents, and pendency of trial (Para 3–4).
Observations of the Court
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The Court noted that the offence is compoundable up to ₹5 crore, punishable with maximum imprisonment of five years, and triable exclusively by Judicial Magistrate (Para 4, 8).
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Reference was made to the Supreme Court ruling in Ratnambar Kaushik v. UOI, where bail was granted as the offence involved documentary/electronic evidence and long trial duration (Para 7).
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Since the accused had already deposited part liability and was in custody since May 2025, continued detention was found unnecessary (Para 8).
Judgement of the Court
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Bail was granted to petitioner Gopal Rawat with conditions of personal bond of ₹1,00,000/- and two sureties of ₹50,000/- each (Para 9).
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The petitioner must deposit his passport with the trial court and cannot travel abroad without prior permission (Para 9).
Between Fine Lines (Simplified Outcome)
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The Court granted bail to the accused in a GST fake invoice case.
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Key factors: compoundable offence, part deposit of liability, no prior criminal record, and trial delays.
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The ruling aligns with earlier SC judgments where bail was favoured in economic offences with documentary evidence.
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Bail does not mean acquittal; trial will proceed independently.
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Passport deposit ensures the accused remains within jurisdiction.
Summary of Referred Cases
| Case | Citation | Summary | Verdict |
|---|---|---|---|
| Ratnambar Kaushik v. UOI | SLP (Crl.) No. 10319/2022 | Alleged tax evasion via clandestine tobacco trade; custody since 2022; SC held evidence largely documentary | Bail granted |
| Vineet Jain v. UOI | Cr. Appeal No. 2269/2025 | Alleged GST evasion; part deposit made | Bail granted |
| Sher Singh Shekhawat v. UOI | Bail Appl. No. 16286/2021 | Fake invoice matter under GST | Bail granted |
| Ronak Kumar Jain v. UOI | Bail Appl. No. 16083/2021 | Wrongful availment of ITC | Bail granted |
| Shailesh Chandra v. UOI | Bail Appl. No. 15046/2021 | Economic offence under GST | Bail granted |
| Praveen Jangir v. UOI | Bail Appl. No. 16092/2021 | Fake invoices under GST | Bail granted |
| Vishesh Sahal v. UOI | Bail Appl. No. 13658/2021 | Fake ITC availment | Bail granted |
| Lakshya Agarwal v. UOI | Bail Appl. No. 20392/2021 | Fake GST invoice | Bail granted |
| Jitendra Kumar Gupta v. UOI | Bail Appl. No. 9590/2023 | GST ITC fraud | Bail granted |
| Pradeep Kumar Bansal v. UOI | Bail Appl. No. 12093/2020 | Wrongful GST credit | Bail granted |
| Ankur Agrawal v. UOI | Bail Appl. No. 6128/2025 | Fake invoice matter | Bail granted |
| Parvej v. UOI | Bail Appl. No. 16267/2024 | GST fraud | Bail granted |
| C. Pradeep v. GST & CE | (2021) 19 SCC 547 | SC held prosecution cannot override right of appeal in tax disputes | Relief allowed |
| State of Tamil Nadu v. R. Vasanthi Stanley | (2016) 1 SCC 376 | Economic offences affect national economy | Bail restricted |
| Y.S. Jaganmohan Reddy v. CBI | (2013) 7 SCC 439 | Bail in large financial fraud cases | Strict approach |
| SFIO v. Nittin Johari | (2019) 9 SCC 165 | Serious fraud case | Bail denied |
| P.V. Ramana Reddy v. UOI | WP No. 4764/2019 & SLP (Crl.) No. 4430/2019 | Upheld arrest powers in GST | Against accused |
Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”
