Bail Granted to Petitioner in GST Evasion Case

Case Title: Vikas Sain v. State of Rajasthan
Court: High Court of Judicature for Rajasthan, Bench at Jaipur
Petition No.: S.B. Criminal Miscellaneous Bail Application No. 6773/2025
Relevant Section: Sections 132(1)(a)(b)(c), 132(1)(i), 132(5) of the Rajasthan GST Act, 2017; Section 483 of BNSS
Category of Dispute: Bail in GST Offence (Tax Evasion)
Date of Judgement: 26 June 2025
Relevant Statutory Provisions: CGST Act Section 132, BNSS Section 483

Facts of the Case (Para 1, 4)

• The petitioner, Vikas Sain, alleged mastermind behind multiple marble trading firms, was arrested under Sections 132(1)(a)(b)(c), 132(1)(i), 132(5) of the RGST Act, 2017.

• He has been in custody since 04.04.2025. The charge sheet has already been filed.

• The maximum punishment for the alleged offence is five years.

• The petitioner has no previous criminal antecedents of similar nature.

Questions in Consideration (Para 2, 4)

1. Whether prolonged custody of the petitioner without early conclusion of trial warrants bail?

2. Whether the nature of evidence (mainly documentary and electronic) reduces the risk of tampering if bail is granted?

3. Whether Supreme Court precedents (Vineet Jain, Ratnambar Kaushik) apply to the petitioner’s bail application?

Observations of the Court (Para 2, 4)

• The Supreme Court in Vineet Jain v. Union of India (SLP (Crl) No. 4349/2025) and Ratnambar Kaushik v. Union of India [2022 SCC OnLine SC 1678] held that bail should be considered when:

  • The accused has undergone substantial custody,

  • The charge sheet has been filed,

  • Evidence is primarily documentary, reducing risk of tampering.

• Applying these principles, the High Court noted:

  • Petitioner is in custody since 04.04.2025.

  • Charge sheet is already filed.

  • No prior criminal record is reported.

  • Trial will take considerable time.

Judgment of the Court (Para 5)

• The bail application was allowed.

• The petitioner was directed to be released on bail upon furnishing:

  • Personal bond of ₹1,00,000/-, and

  • Two sureties of ₹50,000/- each.

• Condition: He must cooperate with the trial and appear on all hearing dates.

Between Fine Lines (5-Line Simplified Outcome)

The Rajasthan High Court granted bail to a GST evasion accused.
The Court relied on Supreme Court rulings emphasizing custody duration and nature of evidence.
Since the petitioner had no prior record and the trial may take long, bail was justified.
Evidence being documentary reduced risks of interference.
The bail was subject to surety conditions and cooperation in trial.

Summary of Referred Cases

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