2023 (11) TMI 593 - HC - GST

Seeking grant of Regular Bail - no single document or instrument is recovered or discovered from the present applicant which can connect the applicant with the alleged offence which speaks volumes - HELD THAT - This Court is of the opinion that, discretion is required to be exercised to enlarge the applicant on regular bail. This Court, prima facie, is of the opinion that, this is a fit case to exercise the discretion and enlarge the applicant on regular bail. Hence, present application is allowed and the applicant is ordered to be released on regular bail subject to conditions imposed. Bail application allowed.

Summary

Issues involved: Application for regular bail u/s 439 of CrPC in connection with FIR under IPC sections 409, 419, 465, 467, 468, 471, 120(B) and 34.

Summary:

Issue 1: Applicant's innocence and lack of evidence connecting him to the alleged offence
The applicant, through his advocate, asserts innocence and being falsely implicated in the alleged offence. It is argued that no document or instrument connecting the applicant to the offence was found during the investigation. The applicant's limited involvement and lack of capacity to commit the offence are emphasized, along with discrepancies in the prosecution's case regarding the alleged fraudulent activities.

Issue 2: Lack of monetary loss and involvement of co-accused
The advocate highlights that no GST officer has reported any monetary loss due to the alleged act, and the amount mentioned in the charge sheet is questioned for exaggeration. The role of co-accused individuals in the alleged offence is emphasized, with some already being released on bail by the court, indicating discrepancies in the prosecution's case against the applicant.

Issue 3: Exercise of discretion in granting bail
The court, considering various factors such as the applicant's detention period, completion of investigation, and lack of action by the GST department, decides to exercise discretion in favor of granting regular bail. Precedents and the gravity of the alleged offence are taken into account, leading to the decision to release the applicant on bail upon certain conditions.

Conclusion:
The court allows the application for regular bail, ordering the applicant's release upon execution of a personal bond and surety. Specific conditions, including restrictions on liberty, surrendering of passport, and regular reporting to the police station, are imposed. The court emphasizes that observations made at this stage should not influence the trial court's decision during the trial proceedings.