2020 (3) TMI 61 - HC - GST

Grant of Regular Bail - offence punishable under Sections 132(1) (i), 132(1)(c) and 1325(5) of the GST Act - input tax credit - HELD THAT - In the facts and circumstances of the case and considering the nature of the allegations made against the applicants in the First Information Report, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicants on regular bail. The applicants are ordered to be released on regular bail on executing a personal bond of ₹ 10,000/- each with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions imposed - application allowed.

Summary

Issues: Regular bail application under Section 439 of the Code of Criminal Procedure, 1973 for offences under Sections 132(1)(i), 132(1)(c), and 132(5) of the GST Act.

Detailed Analysis:

1. Nature of Offence and Bail Application:
The applicants filed an application seeking regular bail under Section 439 of the Code of Criminal Procedure, 1973 for offences under Sections 132(1)(i), 132(1)(c), and 132(5) of the GST Act in connection with a specific case.

2. Arguments by Advocates:
The advocate for the applicants argued that due to the nature of the offence, the applicants should be granted bail with suitable conditions. On the other hand, the Additional Public Prosecutor representing the State opposed the bail application citing the seriousness of the offence.

3. Consideration of Aspects:
The court considered various aspects, including the date of the First Information Report (FIR), the duration of custody of the applicants, the completion of investigation, and the absence of any special circumstances against the applicants as per the Investigating Officer's instructions.

4. Decision on Bail Application:
After considering the nature of the allegations without delving into detailed evidence, the Court deemed it a fit case to grant regular bail to the applicants. The applicants were ordered to be released on bail upon executing a personal bond with specific conditions.

5. Conditions of Bail:
The bail conditions included provisions such as not misusing liberty, cooperating with the investigation, surrendering passport if any, not leaving the state without permission, marking presence at the police station monthly, providing current address, and not committing any other offence while on bail.

6. Further Instructions and Trial Proceedings:
The authorities were directed to release the applicants if not required in any other offence. The Court specified that any breach of the bail conditions would empower the Sessions Judge to take appropriate action. The bail bond execution was to take place before the lower Court, which could modify the conditions as per legal requirements.

7. Trial Court's Independence:
The Court emphasized that the observations made during the bail order should not influence the trial proceedings, and the trial Court should independently assess the evidence during the trial stage.

8. Final Decision and Rule:
The bail application was allowed with specific conditions, and the rule was made absolute to that extent. Direct service was permitted, and the judgment concluded with the necessary legal formalities.