2020 (2) TMI 1527 - HC - GST

Grant of Regular Bail - offence under Sections 132(1)(B)(C)(F)(J)(K)(L) 132(1)(i) and 132(1)(iv) of the Gujarat Goods and Service Tax Act 2017 read with Section 120B of the Indian Penal Code - HELD THAT - The applicant is in jail since 18.07.2019 - investigation is over and chargesheet is filed. Perusing the material placed on record and taking into consideration the facts of the case nature of allegations gravity of offences role attributed to the accused without discussing the evidence in detail this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. The present application is allowed.

Summary

Issues:
Granting of regular bail under Section 439 of the Code of Criminal Procedure, 1973 for offences under the Gujarat Goods and Service Tax Act, 2017 and the Indian Penal Code.

Analysis:
The applicant filed an application for regular bail under Section 439 of the Code of Criminal Procedure, 1973, in connection with offences under the Gujarat Goods and Service Tax Act, 2017 and the Indian Penal Code. The applicant's advocate argued for bail, emphasizing the nature of the offence and proposing suitable conditions for bail. On the other hand, the respondent State's advocate opposed bail due to the severity of the offence. However, both sides did not press for further reasoned order. After considering the arguments, the court decided to grant regular bail to the applicant based on various factors.

The court took into account several aspects, including the applicant's time spent in jail, completion of the investigation and filing of chargesheet, the seriousness of the allegations and offences, and the role attributed to the accused. Additionally, the court considered the applicant's willingness to deposit a significant amount before the concerned authority within a specified timeframe. It was noted that other co-accused had already been granted bail, and the applicant agreed to cooperate with the complainant.

Furthermore, the court referenced a legal precedent set by the Hon'ble Apex Court in the case of Sanjay Chandra Vs. Central Bureau of Investigation. Consequently, the court allowed the application and ordered the applicant's release on regular bail upon executing a personal bond with specified conditions. These conditions included not misusing liberty, surrendering passport if any, marking presence at the Police Station monthly, providing the current address to the Investigating Officer, and cooperating with the complainant and authorities. The applicant was also required to file an undertaking to deposit a substantial sum within a specific timeframe.

The court emphasized that the applicant would be released only if not required in connection with any other offence, and any breach of the bail conditions would lead to appropriate action by the Sessions Judge. It was clarified that the observations made by the court should not influence the Trial Court during the trial. The rule was made absolute, allowing for direct service, and the lower Court had the authority to modify or relax the bail conditions as per the law.