2021 (10) TMI 1429 - HC - GST

Application for grant of bail u/s 439 CrPC - Offence punishable u/s 132(1) of the Central Goods and Services Tax Act, 2017 - HELD THAT - From Persual of facts and looking to the custody period as also the fact that conclusion of the proceedings is likely to take some time and without expressing any opinion on the merits of the case, this Court deems it just and proper to grant bail to the accused petitioner u/s 439 CrPC. Accordingly, this bail application is allowed and it is directed that petitioner Laxman Chaudhary S/o Shri Saadhuram Chaudhary shall be released on bail in connection with case Case No. DGGI/INT/COMP/GEN/20/2021-Gr-A-O-O ADG-DGGI-ZU-Jaipur .

Summary

Issues: Bail application under Section 439 Cr.P.C. in connection with a GST Act offence.

Analysis:
- The petitioner was arrested in connection with a case under Section 132(1) of the Central Goods and Services Tax Act, 2017.
- The petitioner filed a bail application under Section 439 Cr.P.C., stating that the offence is triable by a Magistrate and compoundable by the Commissioner, with no criminal antecedents against him.
- The respondent opposed the bail application, citing the involvement of a significant amount in the case and requested more time to argue.
- The Court, considering the circumstances, decided to grant bail to the accused petitioner under Section 439 Cr.P.C.
- The bail was allowed with the condition that the petitioner shall be released upon executing a personal bond of Rs.50,000 with two sureties of Rs.25,000 each to ensure his appearance before the trial court on all hearing dates until the trial's completion.