( 2025:JHHC:37978 ) IN THE HIGH COURT OF JHARKHAND AT RANCHI B.A No. 11057 of 2025 Prateek Kalbalia, aged about 31 years, son of Sri Pradip Kumar Kalbalia, resident of Basuki Kutir, near Jain Ice Factory, Bus Stand, P.O. & P.S. Chas, District Bokaro (Jharkhand) --- --- Petitioner Versus Directorate General of GST Intelligence, Jamshedpur Regional Unit through Intelligence Officer, Bablu Singh, having its registered office at 3rd Floor, Shaurya Trade Centre, 159 Dhalbhum Road, P.O & P.S. Sakchi, Jamshedpur, Jharkhand --- --- Opp. Party --- CORAM: Hon’ble Mr. Justice Ambuj Nath --- For the Petitioner: Mr. Nitin Kr. Pasari, Advocate For the O.P-State: Mr. P.A.S. Pati, Advocate --- 03 / 18.12.2025 Heard the parties. 2. Petitioner has been made accused in connection with Complaint Case No. 4128 of 2025 for the offences registered under sections 132(1)(b), 132(1)(c) and 132(5) of the Central Goods and Service Tax Act, 2017, pending in the court of Sri Abhishek Prasad, learned Special Judge, Economic Offences, Jamshedpur. 3. Petitioner is alleged to have evaded GST worth Rs. 44.00 crore during different financial years. 4. It was submitted that prosecution report has been submitted in this case. It was further submitted that the maximum punishment for evasion of GST is five years and the petitioner has remained in custody for more than two months. Learned counsel for the petitioner has placed reliance upon the order passed by the Hon’ble Supreme Court in the case of Ratnambar Kaushik versus Union of India [(2023) 2 SCC 621], wherein the Hon’ble Supreme Court on the submission of prosecution report, has been pleased to grant bail to the accused of that case. 5. Mr. P.A.S. Pati, learned counsel appearing on behalf of the Directorate General of GST Intelligence has opposed the prayer for bail. 6. In view of the aforesaid facts, I am inclined to enlarge the petitioner on bail. Accordingly, the petitioner, above named, is directed to be released on bail on furnishing bail bonds of Rs. 20,000/- (Rupees twenty thousand) with two sureties of the like amount each, to the satisfaction of Sri Abhishek Prasad, learned Special Judge, Economic Offences, Jamshedpur in connection with Complaint Case No. 4128 of 2025. (Ambuj Nath, J) December 18, 2025 Ranjeet/ Uploaded 18.12.2025