2019 (12) TMI 44 - HC - GST

Grant of regular bail - offences punishable under Sections 132(1)(b) and 132(1)(c) of the CGST Act, 2017 - Applicant states that the applicant is ready and willing to file an undertaking to the effect that he shall not transfer or alienate or in any manner create third party rights over those immovable properties which belong to him and shall also supply the details of all the immovable properties belonging to the applicant to the Directorate General of GST Intelligence, Zonal Unit, Ahmedabad - HELD THAT - This is a fit case to exercise the discretion to enlarge the applicant on bail - Hence, the application is allowed and the applicant is ordered to be released on bail, on executing a bond of ₹ 50,000/- with two local sureties of ₹ 25,000/- each to the satisfaction of the trial Court and subject to the conditions imposed.

Summary

Issues:
Application for regular bail under Section 439 of the Code of Criminal Procedure for offences under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017.

Analysis:
The applicant sought regular bail for offences under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017. The applicant expressed willingness to provide an undertaking regarding his immovable properties and not to transfer them until the GST authority determines the tax liability. The applicant's counsel argued for bail imposition with suitable conditions due to the nature of the offence. The respondent's counsel opposed bail considering the gravity of the offences. After hearing both parties, the court noted that the applicant had not been charged even after almost 55 days of arrest, and the complainant had not requested remand. The court considered the progress of the investigation and granted bail, emphasizing the discretion exercised based on the nature of the allegations and the offence. The applicant was ordered to be released on bail upon executing a bond and fulfilling specified conditions.

The court allowed the bail application considering the allegations in the FIR and the nature of the offence. The applicant was directed to execute a bond with specific conditions, including not misusing liberty, cooperating with the investigation, surrendering the passport, marking presence at specified intervals, and providing details of immovable properties. Breach of conditions would empower the Sessions Judge to take appropriate action. The court clarified that the observations made during bail should not influence the trial court's decision. The bail bond was to be executed before the lower court, with the flexibility to modify conditions as per the law. The rule was made absolute to the specified extent, with direct service permitted.

This detailed analysis of the judgment outlines the legal proceedings, arguments presented by both parties, considerations made by the court, and the conditions imposed for granting bail in connection with the specified offences under the GST Act.