2022 (2) TMI 1379 - HC - GST

Seeking grant of Regular Bail - offence punishable under Sections 132(1)(c) of the Gujarat Goods and Services Tax Act 2017 and Central Goods and Service Tax Act 2017 - evidences not discussed in detail - principles of natural justice - HELD THAT - Considering the nature of the allegations made against the applicant in the First Information Report without discussing the evidence in detail prima facie this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. Without discussing the evidence in detail this Court prima facie is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. Hence present application is allowed and the applicant is ordered to be released on regular bail subject to the conditions imposed - bail application allowed.

Summary

Issues:
Regular bail application under Section 439 of the Code of Criminal Procedure, 1973 for offences under Sections 132(1)(c) of the Gujarat Goods and Services Tax Act, 2017 and Central Goods and Service Tax Act, 2017.

Analysis:
The judgment delivered by the High Court involved a regular bail application under Section 439 of the Code of Criminal Procedure, 1973 for offences under Sections 132(1)(c) of the Gujarat Goods and Services Tax Act, 2017 and Central Goods and Service Tax Act, 2017. The applicant sought bail in connection with an FIR registered with the Office of the Deputy Commissioner of State Tax, Division-7, Enforcement, Surat. The applicant's counsel argued that the applicant was not involved in the alleged offence and should be granted bail with suitable terms and conditions. On the other hand, the Public Prosecutor opposed the bail application citing the nature and gravity of the offence.

The Court considered the submissions from both parties and reviewed the case papers. Without delving into the evidence in detail, the Court opined that it was a fit case to exercise discretion and grant bail to the applicant. The Court highlighted two key aspects in its decision. Firstly, the Court noted the progress of the investigation, where the number of companies involved had increased but the investigation was substantially complete. Secondly, the applicant expressed willingness to deposit a significant amount within a specified period, as per the instructions from his relative. The Court found these factors persuasive in granting bail to the applicant.

Consequently, the Court allowed the bail application and ordered the release of the applicant on regular bail. The applicant was directed to execute a personal bond of Rs.10,000 with one surety of the same amount to the satisfaction of the Trial Court. Additionally, the Court imposed several conditions on the applicant, including depositing a specified amount within a set timeframe, not misusing liberty, cooperating with the investigation, surrendering passport if any, marking monthly presence at the Police Station, and attending court proceedings regularly.

The Court emphasized that the applicant should not leave India without prior permission, surrender passport if held, provide address proof, and comply with all conditions to avoid breaching the bail terms. The Authorities were instructed to release the applicant only if not required in connection with any other offence. The Court empowered the Sessions Judge to take appropriate action in case of any breach of the imposed conditions. Furthermore, the bail bond was to be executed before the Lower Court with the jurisdiction to try the case, allowing the Court to modify or relax conditions as per legal requirements. The Trial Court was directed not to be influenced by the preliminary observations made by the High Court while granting bail.

In conclusion, the High Court allowed the bail application with the specified conditions, making the rule absolute to that extent and permitting direct service of the judgment.