2020 (6) TMI 441 - HC - GST

Grant of Regular Bail - Offence under Section 132(1) a,b,c of Punjab Goods and Service Tax Act, 2017 - prevailing COVID-19 pandemic situation - HELD THAT - Considering the existing situation due to COVID-19 and the fact that trial is likely to take some time, this Court deems it appropriate to direct the release of the petitioner on regular bail to the satisfaction of Chief Judicial Magistrate/Duty Magistrate concerned, subject to his furnishing bail bonds/surety bonds. However, it is made clear that anything observed herein shall not be construed as an expression of opinion on merits of the case - Petitioner is also directed to furnish security worth ₹ 10 lacs in the form of bank guarantee/original paper of immovable property, within 15 days. Petition disposed off.

Summary

Issues involved:
Grant of regular bail under Section 132(1) a,b,c of Punjab Goods and Service Tax Act, 2017 based on false implication, civil nature of dispute, impact of COVID-19 lockdown on trial proceedings, and requirement of security for release.

Grant of Regular Bail:
The petitioner, aged 29, sought regular bail in a case filed under Section 132(1) a,b,c of Punjab Goods and Service Tax Act, 2017, claiming false implication. The petitioner's counsel argued that the petitioner, an Income tax payee, had a low income in previous years and had been wrongly involved in the case. It was highlighted that a show cause notice had been issued under Section 74 of the Punjab GST Act, 2017, and the petitioner needed to be released to address the matter properly. The counsel emphasized that the dispute was civil in nature, only one out of 29 witnesses had been examined, and due to COVID-19 and trial delays, the petitioner's detention in jail posed a risk to his life.

Consideration of COVID-19 Impact:
The Court, recognizing the impact of the COVID-19 situation and the likely delay in trial proceedings, deemed it appropriate to grant regular bail to the petitioner. The release was subject to the satisfaction of the Chief Judicial Magistrate/Duty Magistrate concerned, with the petitioner required to furnish bail bonds/surety bonds. Importantly, the Court clarified that the decision to grant bail did not imply any opinion on the merits of the case, but was based on the specific circumstances presented.

Security Requirement for Release:
As part of the bail conditions, the petitioner was directed to provide security worth ?10 lacs in the form of a bank guarantee or original paper of immovable property within 15 days. This additional requirement was imposed to ensure compliance and to secure the petitioner's appearance as needed.

Conclusion:
The petition for regular bail was disposed of accordingly, with the Court ordering the release of the petitioner based on the peculiar facts, impact of COVID-19, and the need to prevent potential harm due to prolonged detention. The decision underscored the importance of balancing individual rights with legal procedures and the evolving circumstances, without prejudging the case's merits.