2019 (7) TMI 2020 - HC - GST

Seeking grant of Regular Bail - offence punishable under Sections 132(1)(A) (B)(C)(D) of Central Goods and Services Tax Act, 2017 by Assistant Commissioner of State Tax, Unit 99, Jamnagar - HELD THAT - 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. The applicant is ordered to be released on regular bail on fulfilment of conditions imposed - bail application allowed.

Summary

Issues: Bail application under Section 439 of CrPC for offence under CGST Act.

Analysis:
The judgment pertains to a bail application filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with a complaint registered under the Central Goods and Services Tax Act, 2017. The complaint was filed by the Assistant Commissioner of State Tax, Unit 99, Jamnagar, for an offence punishable under Sections 132(1)(A)(B)(C)(D) of the CGST Act. The applicant sought bail, emphasizing the nature of the offence and proposing suitable conditions for bail.

The advocate representing the respondentState opposed the grant of regular bail, highlighting the gravity of the offence. However, both parties did not press for a further reasoned order. After hearing the arguments, considering the material on record, the nature of allegations, gravity of offences, and the role attributed to the accused, the court decided to grant regular bail to the applicant without delving into detailed evidence.

The court took into account various aspects, including the applicant's period of incarceration, age, completion of the investigation with the filing of a chargesheet, and the maximum punishment prescribed for the alleged offence. The court also considered the applicant's role and the material on record before exercising discretion to grant bail. Additionally, the court referenced the legal precedent set by the Hon'ble Supreme Court in the case of Sanjay Chandra Vs. CBI (2012) 1 SCC 40.

Consequently, the bail application was allowed, and the applicant was ordered to be released on regular bail upon executing a personal bond of Rs.10,000 with one surety of the same amount. The court imposed several conditions, including not misusing liberty, cooperating with the investigation, surrendering the passport, marking presence at the police station monthly, providing the current address, and not leaving the country without court permission. Breach of these conditions would empower the Sessions Judge to take appropriate action. The trial court was instructed not to be influenced by the prima facie observations made in the bail order. The rule was made absolute, and direct service was permitted.