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August 8, 2023

Vikas Goel VS Directorate General of Goods and Service Tax Intelligence

Vikas Goel VS Directorate General of Goods and Service Tax Intelligence

Can someone get bail if they’re involved in a big economic crime? Let’s discuss this by looking at a situation where a person named Vikas Goel tried to get bail after being accused of a serious economic offense.


We all know that there are different laws, and some people try to break these laws for their benefit. Some businesses and individuals are not following the GST laws properly. They might deliver goods without proper records or raise invoices without actually giving goods or services. They do this to avoid paying taxes. The question is, can these people get bail when they’re accused of such offenses?

The answer depends on whether the offense is categorized as bailable or non-bailable. Non-bailable offenses are very serious, and people usually don’t get bail for them. On the other hand, bailable offenses are less serious, so bail can be granted. We also need to figure out if the offense is criminal or economic in nature. Crimes like murder are criminal, while things like evading taxes or making false claims for benefits are economic offenses.

Does the seriousness of the fraud or the amount of money involved affect whether bail is granted? Let’s see a case to understand this better.

Case Details:

In this case, Vikas Goel applied for bail a second time. He was charged under the CGST Act for a serious offense. He’s accused of falsely claiming Input Tax Credit without actually conducting proper business transactions. The tax authorities opposed his bail application.

Vikas Goel is accused of creating fake bills to get tax benefits without actually selling goods. He claimed Rs. 80 crores through these fake transactions.

 Issues Raised:

The main issue is whether Vikas Goel, who’s involved in a large economic offense, can get bail. Does the seriousness of the offense affect the chances of getting bail? We need to consider various legal sections, like Section 439 of the Code of Criminal Procedure, Section 69 of the CGST Act, and Section 132 of the CGST Act.


Vikas Goel’s side argued that he should get bail, even though the law might not fully support it. They believed the amount involved should be less than 500 thousand Rupees for bail under the IGST Act. The tax authorities, however, emphasized that the offense was huge (worth 80 crores) and had a major impact on the economy. So, they thought bail should be denied.

Observation and Judgment:

The court noted that Vikas Goel and his co-accused had committed a serious economic offense by creating fake transactions to claim tax benefits. Since it was a major offense, the court denied bail.


Usually, the principle of “bail, not jail” is followed. But in rare cases where the offense is very serious, especially if it affects the economy, the chances of getting bail can be negatively affected.

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