2023 (1) TMI 1250 - HC - GST

Seeking grant of bail - evasion of tax based on false calculation - forging of documents - compounding of offences - HELD THAT - Recently, the Hon ble Supreme Court of India has, in case of RATNAMBAR KAUSHIK VERSUS UNION OF INDIA 2022 (12) TMI 263 - SUPREME COURT has held that in a case of the present nature, the evidence to be tendered by the respondent would essentially be documentary and electronic. The ocular evidence will be through official witnesses, due to which there can be no apprehension of tampering, intimidating or influencing. Therefore, keeping all these aspects in perspective, in the facts and circumstances of the present case, we find it proper to grant the prayer made by the petitioner. In present case, the petitioner is in custody since 21.07.2022 and charge sheet has been filed on 16.09.2022. Taking into consideration the contentions advanced by learned counsels for the respective parties and especially the law laid down by the Hon be Supreme Court of India in case Ratnambar Kaushik; but, without expressing any opinion on the merits of the case, this Court deems it just and proper to enlarge the petitioner on bail. The bail application is allowed and it is directed that accused-Vishesh Sahal S/o Shri Dinesh Prakash Sahal shall be released on bail under Section 439 Cr.P.C. in connection with afore-mentioned FIR registered at concerned Police Station, provided he furnishes a personal bond in the sum of Rs. 1,00,000/- together with two sureties in the sum of Rs. 50,000/- each to the satisfaction of the trial court with the stipulation that he shall comply with all other conditions laid down under Section 437(3) Cr.P.C.

Summary

Issues Involved:
Bail application under Section 439 Cr.P.C. in connection with a case under Section 132(1) of the Rajasthan Goods and Services Tax Act, 2017.

Analysis:
The petitioner, represented by learned Senior Counsel, filed a bail application under Section 439 Cr.P.C. The petitioner was arrested in connection with a case registered at the Special Court for an offence under Section 132(1) of the Rajasthan Goods and Services Tax Act, 2017. The counsel argued that the petitioner was falsely implicated, the tax evasion amount was based on false calculations, and the maximum sentence was five years, which is compoundable. The counsel relied on judgments of the Hon'ble Supreme Court in support of the bail application (Ratnambar Kaushik vs. Union of India and Stender Kumar Antil vs. CBI).

On the contrary, the respondent's counsel argued that the petitioner faced serious allegations of tax evasion and document forgery amounting to Rs. 17 crores. The respondent prayed for dismissal of the bail application and cited judgments such as Y.S. Jagan Mohan Reddy vs. CBI and other relevant cases to support their stance. After hearing both sides, the court considered the arguments and referred to the judgment in Ratnambar Kaushik's case by the Hon'ble Supreme Court.

The Hon'ble Supreme Court in Ratnambar Kaushik's case highlighted that while the allegations were serious, detailed examination was more suitable for trial court proceedings. The court noted that the petitioner had been in custody for over four months, the investigation was complete, and the trial process would take time. Considering the nature of evidence and circumstances, the court granted bail, subject to specific conditions, including depositing the passport and participating diligently in the trial.

Based on the arguments presented and the legal precedents cited, the High Court decided to grant bail to the petitioner. The court ordered the release of the accused on bail under Section 439 Cr.P.C., upon furnishing a personal bond and sureties to the satisfaction of the trial court. Additionally, the petitioner was directed to deposit the passport with the trial court and refrain from traveling abroad without prior permission. The decision was made in light of the contentions raised and the principles laid down by the Hon'ble Supreme Court, without expressing any opinion on the case's merits.