2023 (8) TMI 1532 - HC - GST

Seeking grant of bail - offence punishable under Sections 132(1)(c), 132(1)(i) of the Central Goods and Service Tax Act, 2017 - it is submitted that the applicant has been arrested without assigning any reason to believe nor any satisfaction to justified his arrest as provided in the Code - violation of principles of natural justice - HELD THAT - It is a settled law that while granting bail, the court has to keep in mind the nature of accusation, the nature of the evidence in support thereof, the severity of the punishment which conviction will entail, the character of the accused, the circumstances which are peculiar to the accused, his role and involvement in the offence, his involvement in other cases and reasonable apprehension of the witnesses being tampered with. Taking into account the totality of facts and keeping in mind, the ratio of the Apex Court's judgment in the case of STATE OF RAJASTHAN, JAIPUR VERSUS BALCHAND @ BALIAY 1977 (9) TMI 126 - SUPREME COURT , GUDIKANTI NARASIMHULU AND ORS. VERSUS PUBLIC PROSECUTOR, HIGH COURT OF ANDHRA PRADESH 1977 (12) TMI 143 - SUPREME COURT , RAM GOVIND UPADHYAY VERSUS SUDARSHAN SINGH AND ORS. 2002 (3) TMI 945 - SUPREME COURT , PRASANTA KUMAR SARKAR VERSUS ASHIS CHATTERJEE AND ORS. 2010 (10) TMI 1199 - SUPREME COURT and MAHIPAL VERSUS RAJESH KUMAR @ POLIA ANR. 2019 (12) TMI 1461 - SUPREME COURT , the larger interest of the public/State and other circumstances, but without expressing any opinion on the merits, it is opined that it is a fit case for grant of bail. Hence, the present bail application is allowed, subject to fulfilment of conditions imposed.

Summary

Issues:
Bail application under Section 439 of the Code of Criminal Procedure for release on bail in a case involving offences under the Central Goods and Service Tax Act, 2017.

Detailed Analysis:

1. Nature of Offences and Arrest:
The bail application was filed for release on bail in a case involving offences punishable under Sections 132(1)(c) and 132(1)(i) of the Central Goods and Service Tax Act, 2017. The applicant was arrested without proper justification as per the Act, and no notice for recovery of G.S.T. had been issued against him. The offences were compoundable and triable by a Magistrate.

2. Arguments for Bail:
The counsel for the applicant contended that the applicant was innocent and falsely implicated. It was emphasized that the applicant had no prior criminal history except for one case, which was explained in detail. The submission also highlighted that the applicant had been in custody since a specific date and that the offences alleged were punishable by up to 5 years of imprisonment.

3. Opposition to Bail:
The counsel for D.G.G.I opposed the bail application, asserting that the allegations were serious and that the applicant might engage in similar activities if released on bail. However, no substantial material was presented to counter the applicant's claims.

4. Court's Consideration and Decision:
The court considered various factors while deciding on the bail application, including the nature of the accusation, evidence, severity of punishment, the applicant's character, and involvement in the offence. The court referred to several judgments to support its decision, ultimately granting bail to the applicant.

5. Conditions of Bail:
Upon granting bail, the court imposed specific conditions on the applicant, including not influencing witnesses, attending court proceedings, refraining from criminal activities, and appearing before the trial court as required. Any breach of these conditions could lead to bail cancellation.

6. Trial Court's Role:
The court directed the trial court to expedite the trial process after the applicant's release, emphasizing the need for a speedy conclusion if no legal obstacles were present. The court clarified that its observations were limited to the bail application and did not impact the trial court's independent judgment based on evidence.

7. Verification and Compliance:
The order required the party to file a computer-generated copy of the order from the official website of the High Court Allahabad, self-attested by the applicant along with an identity proof. The concerned authorities were instructed to verify the authenticity of the order from the official website and provide written confirmation.

This comprehensive analysis outlines the key aspects of the judgment, including the grounds for the bail application, arguments presented by both parties, the court's considerations, conditions of bail, and instructions for further proceedings and compliance.