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2024 (8) TMI 1385 - HC - GST


Issues:
1. Petition seeking cancellation of bail granted to the respondent under Section 439(2) of Cr.P.C.
2. Allegation of commission of an offense under Section 132(1)(i) of Karnataka Goods and Services Tax Act (KGST Act).
3. Challenge to the bail order granted by the Sessions Court.
4. Compliance with bail conditions and furnishing of necessary information by the respondent.
5. Grounds for cancellation of bail by the State.

Analysis:
1. The State filed a petition seeking cancellation of bail granted to the respondent under Section 439(2) of Cr.P.C. The respondent was apprehended for an offense under Section 132(1)(i) of the KGST Act. The Magistrate rejected the bail plea, but the Sessions Court granted bail subject to conditions, which the State challenged.

2. The State argued that the Sessions Judge did not consider the materials on record and the bail order was perverse. It was alleged that the respondent did not comply with specific bail conditions, failed to furnish necessary information to the Investigating Officer, and engaged in the fabrication of documents post-bail, violating the conditions.

3. The respondent's counsel contended that the bail order was reasoned and in compliance with KGST Act provisions, as required particulars were uploaded online. The respondent's non-cooperation was disputed, citing lack of clarity on information needed by the Investigating Officer. The respondent sought dismissal of the petition due to the absence of grounds for bail cancellation.

4. The main issue for consideration was whether the State presented sufficient grounds for bail cancellation. The Court noted the petitioner's contentions on non-production of documents by the respondent and the alleged violation of bail conditions. However, it emphasized that the respondent uploaded necessary information online, and any additional documents could be requested. The Court highlighted that non-production of specific documents during investigation did not automatically constitute a bail condition violation.

5. Referring to a Supreme Court case, the State argued for bail cancellation based on relevant factors not considered during bail grant. However, the Court differentiated between denying bail and canceling granted bail, requiring strong grounds for the latter. It found no compelling reason to cancel bail, as the Sessions Judge had validly considered the case facts and reasons for bail grant.

In conclusion, the Court dismissed the criminal petition, finding no sufficient grounds for canceling the bail granted to the respondent.

 

 

 

 

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