The Supreme Court of India granted interim bail to Manoj Vijay in a Rs 706 crore GST evasion case after the Rajasthan High Court earlier rejected relief. The case arises from a probe by the Directorate General of Goods and Services Tax Intelligence under Section 132 of the CGST Act, 2017.
NEW DELHI: The Supreme Court has granted interim bail to Manoj Vijay in a GST evasion case concerning an alleged tax fraud of Rs 706 crore, after the Rajasthan High Court had previously denied his bail request.
Background of the Case
This case stems from actions taken by the Directorate General of Goods and Services Tax Intelligence (DGGI), Jaipur Zonal Unit, under Section 132 of the Central Goods and Services Tax Act, 2017.
The prosecution claims the accused operated a sophisticated and technically-structured fake invoicing system through a trading company, which led to the unauthorized availing of input tax credit and subsequent tax evasion amounting to Rs 706 crore.
ALSO READ: Rajasthan High Court Denies Bail in Monumental GST Evasion of Rs 1,033cr
On January 8, 2026, the Rajasthan High Court dismissed the bail application, citing several factors:
- The severity of the alleged economic crime.
- Ongoing GST-related cases against the accused.
- Allegations regarding the accused’s behavior while in judicial custody.
- The scale of the alleged revenue loss.
The High Court noted that, considering the gravity of the offense and the history of cases under GST provisions, the accused was not eligible for discretionary bail at that stage.
Supreme Court’s Order
Earlier on 2nd February, the Supreme Court had issued Notice through the Standing Counsel representing the Rajasthan. The SC directed the Respondent–State to submit its counter affidavit no later than 48 hours before the next scheduled date of hearing.
The affidavit must comprehensively address key aspects of the case, including details of the chargesheet, if it has been filed; the total number of prosecution witnesses proposed to be examined; and whether charges have been formally framed. In the event that charges have not been framed or the trial has yet to commence, the State must explain the reasons for such delay.
If the trial is already underway, the affidavit should specify how many witnesses have been examined so far. Additionally, the State is required to disclose the petitioner’s criminal antecedents and provide any other relevant information necessary for adjudicating the special leave petition.
When the case was brought before the Supreme Court on February 27, 2026:
- No representative appeared on behalf of the respondent (DGGI), despite notification.
- The Court granted interim bail to the petitioner.
- Bail conditions are to be set by the trial court.
- The case has been scheduled for re-listing after four weeks.
- A new notice has been mandated.
The Supreme Court’s order does not delve into the substance of the case and provides only interim relief at this time.
Case Title: Manoj Vijay Vs Director General Of GST Intelligence
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