2023 (7) TMI 708 - HC - GST

Seeking grant of Regular bail - Section 132 of the Central Goods and Services Tax Act, 2017 read with Section 132 of Union Territory Goods and Services Tax Act, 2017 read with Section 132 of the State(s) Goods and Services Tax Act, 2017 and Section 20 of Integrated Goods and Services Tax Act, 2017 - HELD THAT - The present is a third successive bail petition and the amount involved in the present case is about Rs.188 crores. As per the learned counsel for the parties, the petitioner has already faced incarceration for about 2 years and the maximum sentence provided under the GST Act is stated to be 5 years. The criminal complaint is stated to be at the pre-charge stage only. Furthermore, it is neither the case of the respondent nor it has been argued by the learned counsel for the respondent that in case the petitioner is released on bail then he may abscond or flee from justice or may influence the witness or may tamper with the evidence. Considering the long custody of the petitioner which is about 2 years, this Court deems it fit and proper to grant regular bail to the petitioner. Consequently, the present petition is allowed and the petitioner is ordered to be released on regular bail on furnishing bail bond/surety bond to the satisfaction of the trial Court/Duty Magistrate concerned, if not required in any other case. Application allowed.

Summary

Issues involved:
Grant of regular bail under Section 439 of the Code of Criminal Procedure in a complaint case under various sections of the Central Goods and Services Tax Act, 2017 and related Acts.

Summary:
1. The petitioner filed a third petition seeking regular bail, citing previous dismissals due to pending examination of material witnesses and involvement in entities of different nature. The petitioner had been in custody for about 2 years since arrest. The maximum sentence under the GST Act is 5 years, and the case was at the pre-charge stage. The petitioner requested bail based on these circumstances.

2. The respondent acknowledged the petitioner's 2-year incarceration and the pre-charge evidence stage of the case. Both parties agreed that the maximum sentence under the GST Act is 5 years, regardless of the amount involved.

3. The Court noted that this was the third successive bail petition, with an amount of about Rs.188 crores involved. The petitioner had already spent 2 years in custody, and the case was at the pre-charge stage. There was no argument from the respondent regarding the risk of the petitioner absconding, influencing witnesses, or tampering with evidence if granted bail.

4. Considering the petitioner's lengthy custody period of 2 years, the Court decided to grant regular bail. The petitioner was ordered to be released on furnishing bail bond/surety bond to the satisfaction of the trial Court/Duty Magistrate concerned, if not required in any other case.

5. The Court clarified that the decision to grant bail was not an expression of opinion on the case's merits, but solely for the purpose of the present petition.