Gaurav Tomar, an accountant, was arrested in connection with a significant fake GST Input Tax Credit (ITC) scam amounting to ₹180 crore. He was accused of assisting co-accused Chattar Pal Sharma in forming shell companies and facilitating the availing and passing on of fraudulent ITC. The alleged activities were carried out under the Goods and Services Tax (GST) regime, which aims to streamline tax collection and reduce tax evasion.
Court’s Rationale for Granting Bail
Justice Sameer Jain, presiding over the case, noted that the prosecution’s case relied heavily on documentary and electronic evidence. He observed that the co-accused, who was considered the main conspirator, had already been granted bail earlier in the day by the same court. Given that the investigation was complete, the complaint had been filed, and Tomar had been in custody for nearly a year, the court found that prolonged detention would not serve any constructive purpose.
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Legal Precedents Referenced
The court referred to several Supreme Court rulings, including Ratnambar Kaushik v. Union of India (2023), Sanjay Chandra v. CBI (2012), and Vineet Jain v. Union of India (2025), which emphasized that in economic offenses of this nature, bail should be the rule and jail the exception, especially when the investigation is complete and the trial is likely to take time.
Conditions for Bail
The court allowed Tomar’s bail application, stipulating that he be released upon furnishing a personal bond and two sureties. Conditions attached to the bail include regular court appearances and refraining from engaging in any criminal or anti-social activities. This decision underscores the judiciary’s approach to balancing the severity of economic offenses with the rights of the accused.
