DIRECTORATE GENERAL OF GST INTELLIGENCE vs RAKESH KUMAR GOYAL

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 04th March, 2025 Pronounced on: 27th June, 2025 CRL.M.C. 631/2021 DIRECTORATE GENERAL OF GST INTELLIGENCE Headquarters, New Delhi .....Petitioner Through: Mr. Satish Aggarwala Sr. Standing Counsel with Mr. Gagan Vaswani, Adv. versus RAKESH KUMAR GOYAL S/o Late Sh. Sat Prakash Goyal R/o 2-C, Sarabha Nagar Ludhiana .....Respondent Through: Mr. Shadman Ahmed Sidiiqui, Advocate. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T NEENA BANSAL KRISHNA, J. 1. The Petition under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as “Cr.P.C.”) has been filed to seek recall of the Order dated 23.12.2020 vide which Bail has been granted to the Respondent/Rakesh Kumar Goyal, in the Complaint filed against him for offences punishable under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017), on account of evasion of CGST running into crores of rupees. 2. Briefly stated, the officers of Directorate General of GST Intelligence (DGGI) developed an intelligence that (i) M/s Aastha Apparels Pvt. Ltd., (ii) 3. It was also gathered that they were als