2023 (7) TMI 1343 - HC - GST

Seeking grant of Regular Bail - claiming false GST credit - offences punishable under Sections 409, 419, 465, 467, 468, 471, 120-B and 34 of the Indian Penal Code - HELD THAT - What is alleged against present applicant is that he was instrumental in preparing forged bills and thereby claim GST credit; whereas the real beneficiary of those GST bills was the coaccused and not the present applicant as the applicant is merely serving in the firm - there is no past antecedent reported against the present applicant as per the say of learned advocate appearing for the applicant; In the facts and circumstances of the present case, the case of the present applicant is considered. Having heard the learned advocates for the parties and 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. Bail application allowed.

Summary

Issues involved: Application for regular bail under Section 439 of the Code of Criminal Procedure, 1973 for offences under Section 409, 419, 465, 467, 468, 471, 120B, and 34 of the Indian Penal Code.

Nature of Offence and Bail Application:
The applicant filed for regular bail under Section 439 of the Code of Criminal Procedure, 1973, in connection with FIR C.R.No.11210015220162 of 2022 dated 19.10.2022, for offenses under various sections of the Indian Penal Code. The advocate for the applicant argued for bail based on the nature of the offense, while the Additional Public Prosecutor representing the respondent-State opposed bail due to the gravity of the offense.

Decision and Considerations:
After hearing both parties and reviewing the evidence, the Court decided to grant regular bail to the applicant. The Court considered various aspects, including the applicant's time in jail, completion of investigation, the role attributed to the accused, and lack of past antecedents against the applicant. The Court also referenced the case law of Sanjay Chandra Vs. Central Bureau of Investigation, [2012] 1 SCC 40, in reaching its decision.

Conditions of Bail:
The Court ordered the release of the applicant on regular bail upon executing a personal bond of Rs.10,000/- with one surety of the same amount. The bail was subject to conditions such as not misusing liberty, not acting against the prosecution's interest, surrendering the passport, not leaving India without permission, and marking presence at the Police Station monthly. The applicant was also required to provide the current address and adhere to COVID-19 protocols.

Trial Court Instructions:
The Trial Court was instructed not to be influenced by the prima facie observations made by the High Court in the bail order. The rule was made absolute to the specified extent, with direct service permitted for the same.