RATNAMBAR KAUSHIK versus UNION OF INDIA

Citation: [2022] 18 S.C.R. 326 · Decided: 05-12-2022 · Supreme Court of India · Bench: A.S. BOPANNA · Disposal: Case Allowed
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RATNAMBAR KAUSHIK
v.
UNION OF INDIA
(Petition for Special Leave to Appeal (Crl) No. 10319 of 2022)
DECEMBER 05, 2022
[A. S. BOPANNA AND HIMA KOHLI, JJ.]
Code of Criminal Procedure, 1973: s. 439 – Grant of bail –
Application under, by petitioner against alleged offence u/s.
132(1)(a),(h),(k) and (l) rw s. 132(5) of the Central Goods and
Services Tax Act, 2017 – Petitioner had clandestinely transported
raw unmanufactured tobacco by 7 trucks weighing 90,520 kgs for
manufacture and supply of zarda without payment of leviable duties
and taxes – Held: Petitioner was arrested on 21.07.2022 and while
in custody, the investigation has been completed and the charge
sheet has been filed – For the alleged evasion of tax by the petitioner,
the punishment provided is, imprisonment which may extend to 5
years and fine – Petitioner having already undergone incarceration
for more than four months and completion of trial, in any event,
would take some time – In view thereof, the petitioner to be released
on bail subject to the conditions to be imposed by the trial court,
and his diligent participation in the trial.
EXTRA ORDINARY APPELLATE JURISDICTION: Petition
for Special Leave to Appeal (CRL.) No. 10319 of 2022.
From the Judgment and Order dated 20.10.2022 of the High Court
of Judicature for Rajasthan, Jaipur Bench at Jaipur in S.B. Criminal
Miscellaneous Bail Application No. 12475/2022.
Mukul Rohtagi, Maninder Singh, C. S. Vaidhyanath, Sr. Advs.,
Anirban Bhattacharya, Apoorv Agarwal, Ms. Niharika Gupta, Rajeev
Choudhary, Manav Goel, Ms. Shikha Khurana, Shubham Sagar Dayma,
Advs. for the Petitioner.
Balbir Singh, ASG, Arijit Prasad, Sr. Adv., Naman Tandon, Samarvir
Singh, Shyam Gopal, Ms. Rukhmini Bobde, Prahlad Singh, Rupinder
Sinhmar, Mukesh Kumar Maroria, Advs. for the Respondent.
[2022] 18 S.C.R. 326
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The following Order of the Court was passed:
ORDER
1. 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. Criminal Miscellaneous Bail Application No.12475 of
2022. Through the said order the High Court has dismissed the application
filed by the petitioner hereunder under Section 439 of Code of Criminal
Procedure1 seeking bail in the proceedings for the offence alleged against
him under Section 132(1)(a),(h),(k) and (l) read with Section 132(5) of
the Central Goods and Services Tax Act, 20172 .
2. Heard Shri Mukul Rohatgi, Shri C.S. Vaidyanathan, Shri
Maninder Singh learned senior counsel for the petitioner and Shri Balbir
Singh learned Additional Solicitor General for the respondent. In that
light, we have perused the petition papers as also the counter affidavit
filed on behalf of the respondent.
3. The gist of the allegations against the petitioner in the prosecution
initiated against him is that the petitioner had clandestinely transported
raw unmanufactured tobacco brought from Gujarat by 7 trucks weighing
90,520 kgs. It is alleged that raw tobacco was cleared in the name of M/
s Maa Ambey Enterprises, Bakoli from M/s Arihant Traders, Kheda,
Gujarat but the said trucks went to Patparganj Area to M/s Galaxy
Tobacco in Delhi. 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. The petitioner contends that even if the tax is levied at
28%, the value would be around 10,30,824/-. However, as per the case
of the respondent, the total tax/duty and cess involved would be
15,57,28,345/-. The said contention has been raised on the basis of the
projected manufacture of zarda pouches from the said quantity of
unmanufactured tobacco. Thus on the projected number of pouches, the
tax amount if taken into consideration, would be to that extent. 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.
1 For short “Cr.P.C.”
2 For short “GST”
RATNAMBAR KAUSHIK v. UNION OF INDIA
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4. Insofar as the allegations made against the petitioner are
concerned, learned senior counsel for the petitioner while rebutti
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