2019 (8) TMI 279 - HC - GST

Waiver/reduction of the conditions of bail - applicant was actively involved in evasion of GST to the tune of more than ₹ 94 Crores in violation of provisions of evasion of Central Goods and Service Tax, Act 2017 of Rules made thereunder - HELD THAT - This Court is of the opinion that no interference is required by this Court in the impugned orders passed by the Courts below. Petition dismissed.

Summary

Issues:
1. Petition to set aside judgment rejecting bail condition waiver.
2. Petition to set aside order dismissing the revision.
3. Contention of innocence and false implication.
4. Imposition of harsh and illegal bail condition.
5. Opposition based on involvement in tax evasion.
6. Failure to comply with bail condition.
7. Previous rejection of application to quash bail condition.
8. Court's decision not to interfere with lower courts' orders.

Analysis:
1. The petitioner filed a writ petition seeking to set aside the judgment and order passed by the Special Chief Judicial Magistrate and Sessions Judge, Meerut, respectively. The petitioner aimed to waive or reduce the condition of depositing ?1 Crore within three months from the date of release on bail. The petitioner contended innocence and being falsely implicated without receiving any show cause notice regarding alleged tax evasion.

2. The learned counsel for the petitioner argued that the bail condition was harsh and illegal, emphasizing the rejection of the petitioner's plea to reduce the deposit amount without considering his financial status. On the contrary, the opposing party vehemently opposed the prayer, alleging the petitioner's involvement in evading GST amounting to over ?94 Crores, leading to the imposition of the bail condition.

3. Despite being granted bail earlier, the petitioner failed to comply with the condition of depositing ?1 Crore within the specified timeframe, resulting in subsequent legal actions. The Court noted the rejection of a previous application to quash the bail condition by a co-ordinate Bench, highlighting the petitioner's non-compliance with the bail terms.

4. After considering the arguments presented by both parties and reviewing the case records along with the lower courts' orders, the High Court concluded that no interference was warranted in the impugned judgments. Consequently, the writ petition was dismissed, upholding the decisions of the Courts below regarding the bail conditions and related matters.