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2021 (6) TMI 828 - HC - GSTGrant of regular bail - vires of Section 69 and 132 of the CGST Act - Section 132(1)(c) of the Central GST Act, 2017 and Punjab GST Act, 2017 - HELD THAT - The interim/regular bail has been granted to the similarly placed persons. The order relied upon the counsel appearing for the State wherein regular bail has been denied to the petitioner therein was primarily on the ground that the investigation was still incomplete. In the instant case, the investigation is already complete and even the challan has also been presented. Therefore, no useful purpose would be served by keeping the petitioner behind the bars. The instant petition is allowed and the petitioner is directed to be released on regular bail on execution of adequate personal/surety bond amounting to ₹ 10 lakhs to the satisfaction of concerned trial Court/Duty Magistrate.
Issues:
Grant of regular bail under Section 439 of Cr.P.C. in a case registered under Section 132(1)(c) of the Central GST Act, 2017 and Punjab GST Act, 2017. Analysis: The petitioner sought regular bail in a case registered by the State Tax Officer under Section 132(1)(c) of the Central GST Act, 2017 and Punjab GST Act, 2017. The petitioner argued that the arrest and criminal trial were without jurisdiction, emphasizing that the tax liability imposed on him was disputed. The petitioner had already reversed an entry amounting to &8377; 2.15 crores out of the alleged &8377; 5.45 crores liability. The petitioner contended that no FIR or complaint had been filed at the time of the petition, expressing readiness to face trial. Additionally, the petitioner challenged the vires of Section 69 and 132 of the CGST Act in a separate matter. The petitioner highlighted that the investigation was complete, and the challan had been presented, rendering further custodial interrogation unnecessary. The petitioner's counsel relied on previous court orders granting bail to similarly situated individuals to support the bail application. The respondent-State opposed the bail application, referring to a previous order denying bail on the grounds of incomplete investigation. The court considered the orders challenging the vires of relevant GST Act sections and previous bail orders for guidance. Noting that the investigation was complete, and the challan had been filed, the court concluded that keeping the petitioner in custody served no purpose. Consequently, the court allowed the petition and directed the petitioner's release on regular bail upon execution of a &8377; 10 lakhs personal/surety bond, with additional conditions such as surrendering the passport and seeking court permission before leaving India. The judgment clarified that any observations made should not be construed as a reflection on the merits of the case. The decision to grant bail was based on the completion of the investigation and presentation of the challan, indicating that further detention was unnecessary. The court's analysis considered the specific circumstances of the case, legal challenges to the GST Act sections, and precedents of granting bail to similarly situated individuals. The bail conditions imposed aimed to ensure the petitioner's compliance with legal procedures and prevent flight from justice.
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