2022 (1) TMI 152 - HC - GST

Seeking grant of interim bail - prosecution report was submitted to the Commissioner of C.T. G.S.T. for perusal and to accord sanction as per section 134 of Odisha Goods and Service Tax Act, 2017 - HELD THAT - Since the learned Addl. Standing Counsel for C.T. G.S.T. is seeking for adjournment of the case and the petitioner is in custody for a period of about one year and the offence is triable by Magistrate, I am inclined to release him on interim bail for a period of four weeks from the date of release. The learned Court in seisin over the matter shall release the petitioner on interim bail subject to condition imposed - application allowed.

Summary

Issues:
Arrest without following proper procedures under Cr.P.C. and settled legal principles. Grant of interim bail to the petitioner due to procedural irregularities.

Analysis:
The judgment by the Orissa High Court deals with the arrest of the petitioner without following the established legal principles and procedures under the Cr.P.C. The Deputy Commissioner of State Tax, CT & GST, Enforcement Unit, Bhubaneswar, presented various provisions of the Odisha Goods and Service Tax Act, 2017, such as sections 67, 69, 132, and 134. The case arose from a complaint petition filed against the petitioner, leading to the arrest and subsequent legal proceedings. The prosecution report was submitted after obtaining sanction as per section 134 of the 2017 Act before the learned Magistrate.

The Court raised a query regarding the permission granted by the Magistrate for the investigation and the early arrest of the petitioner before the complaint petition was filed. The Court referred to the case of Inder Mohan Goswami, emphasizing the importance of following a specific process before resorting to non-bailable warrants, highlighting the significance of personal liberty. The Court observed that the principles laid down in the mentioned case were not followed in the petitioner's arrest and production before the Court.

Considering the circumstances, the Court, noting the petitioner's custody for about a year, decided to grant interim bail for four weeks. The conditions of the interim bail included furnishing cash security and bail bond, cooperating with the investigation, appearing before the Court and Investigating Officer as required, and refraining from tampering with evidence. The Court warned that any violation of the bail conditions would result in necessary legal actions, including cancellation of bail bonds and custody.

The Court scheduled the matter for further proceedings and required the presence of the Deputy Commissioner of State Tax, CT & GST, Enforcement Unit, Bhubaneswar. Additionally, the Court requested the entire order sheet from the lower Court and directed the Registrar to send a copy of the order to the concerned Court promptly. The Court also acknowledged the submissions made by the petitioner's counsel and granted an urgent certified copy of the order.