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2023 (7) TMI 1104 - SCH - GSTBail granted subject to condition that appellant shall deposit a sum of Rs.1.5 crores within a period of 12 weeks from the date of his actual release - appellant submits that the condition to deposit Rs. 1.5 crores within 12 weeks from the date of his actual release as a pre-requisite condition for the bail is not sustainable inasmuch as the First Information Report was in respect of wrongfully availing the Input Tax Credit - HELD THAT - In one of the identical matters, i.e. Criminal Appeal No.186 of 2023 2023 (1) TMI 1168 - SC ORDER , Mr. K.M. Nataraj, learned ASG appearing for the Union of India/State had fairly stated that such a condition cannot be imposed while granting bail. Considering the above facts and circumstances, the condition directing the appellant to deposit a sum of Rs.1.5 crores within 12 weeks from the date of his actual release is not liable to be sustained and is hereby set aside - The rest of the conditions in the impugned order granting bail are sustained. Appeal allowed.
Issues involved: Challenge to bail condition of depositing Rs.1.5 crores within 12 weeks
Summary: The Supreme Court heard the challenge to an order passed by the High Court of Gujarat granting bail to the appellant subject to the condition of depositing Rs.1.5 crores within 12 weeks from the date of release. The appellant's counsel argued that this condition was unsustainable as the First Information Report was related to wrongful availing of Input Tax Credit and there was no final assessment under the GST Act to establish the legal liability to pay the amount. The ASG representing the Union of India/State also acknowledged that such a condition should not be imposed while granting bail. In light of the submissions and circumstances, the Supreme Court held that the condition directing the appellant to deposit Rs.1.5 crores within 12 weeks from release was not sustainable and set it aside. However, the other conditions in the bail order were upheld. The appeal was allowed to that extent, and any pending applications were disposed of accordingly.
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