2021 (12) TMI 1345 - HC - GST

Seeking grant of Regular Bail - evasion of tax - interim bail granted earlier, which wee not misutilised - HELD THAT - Considering the fact that the petitioner has been on interim bail from 21st December, 2020 and there has been no misuse of concession of the interim bail granted to him and the respondent is likely to take more time to file the complaint before the competent Court, the petitioner is directed to be released on regular bail on his furnishing personal bond in the sum of ₹1,00,000/- with two sureties of the like amount subject to the satisfaction of the learned Trial Court / Duty Magistrate concerned; further subject to the conditions that the petitioner will join the investigation as and when directed by the respondent and will not leave the country without prior permission of the learned Trial Court and in case of change of residential address and/ or mobile number of the petitioner, the same will be intimated to the Court concerned by way of an affidavit. Petition disposed off.

Summary

Issues Involved:
Regular bail sought under Section 69 of the Central Goods and Services Tax Act - No show cause notice issued - No determination of tax due - Interim bail granted - Investigation pending - Misuse of concession - Release on regular bail with conditions.

Analysis:
The petitioner filed a petition seeking regular bail after being arrested under Section 69 of the Central Goods and Services Tax Act. The petitioner was taken into judicial custody on a specific date and remained in custody until the Court granted interim bail. The Court observed that no show cause notice had been issued to the petitioner, and there had been no determination of the tax due before initiating prosecution for tax evasion.

The respondent informed the Court that the investigation had not been finalized, and more time was needed to complete it. It was noted that during the period of interim bail granted earlier, there was no misuse of the concession. Considering these factors, the Court directed the release of the petitioner on regular bail upon furnishing a personal bond and sureties. The conditions of the bail included joining the investigation when directed, not leaving the country without permission, and informing the Court of any change in residential address or contact details.

The Court disposed of the petition and applications, ordering the release of the petitioner on regular bail with specified conditions. The Court also directed the order to be uploaded on the Court's website for public access.