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2024 (10) TMI 602 - HC - GSTSeeking grant of bail - offence under Section 69 of Central Goods and Service Tax Act, 2017 read with Sections 132 (1) (b), 132 (1) (c), 132 (1) (f) of the CGST Act, 2017 - HELD THAT - This Court is inclined to grant bail to the petitioner in terms of the paragraph-15 of the judgment and order dated 23.11.2023 passed in BLAPL No. 9999 of 2023 2023 (11) TMI 1156 - ORISSA HIGH COURT , where it was held that 'This Court is inclined to grant the prayer for bail made by the petitioner subject to such stringent terms and conditions imposed.' The BLAPL is disposed of accordingly.
Issues:
Bail application under Section 439 of Cr.P.C. in connection with alleged offences under CGST Act, 2017. Detailed Analysis: 1. The petitioner filed a bail application under Section 439 of Cr.P.C. in connection with a case pending in the court for alleged offences under the Central Goods and Service Tax Act, 2017. The previous bail application by a co-accused was disposed of earlier by the same Bench, leading to the consideration of the present petition. 2. The petitioner's counsel argued that the allegations against the petitioner were similar to the co-accused whose bail application was previously considered. The contentions raised in the present petition were identical to the earlier one concerning bail. 3. The standing counsel for the Revenue referred to the prosecution report and stated that the allegations were similar to the previous case, although disputed. It was emphasized that suitable terms and conditions should be imposed to prevent the accused from engaging in similar activities upon release on bail. 4. The petitioner's counsel highlighted that the previous judgment adequately addressed the concerns raised by the standing counsel for the Revenue. It was noted that the court would grant bail subject to terms and conditions imposed after hearing both the petitioner's counsel and the prosecution. 5. The petitioner, belonging to another state, assured compliance with all terms and conditions set by the court to ensure his appearance for trial. Reference was made to paragraph 15 of the previous judgment, which was deemed sufficient to address any concerns. 6. The standing counsel for the Revenue vehemently opposed the bail application, citing the material in the prosecution report. However, it was acknowledged that the present application related to the FIR/prosecution report from the complaint case addressed in the earlier petition. 7. After hearing both counsels, the Court decided to grant bail to the petitioner in line with paragraph 15 of the previous judgment. The conditions outlined in paragraph 15 were to be imposed, including requirements for sureties, restrictions on the petitioner's activities, cooperation with authorities, and compliance with investigation and trial proceedings. 8. The bail application was disposed of accordingly, with an urgent certified copy of the order to be provided. It was clarified that the observations made in the order did not reflect the Court's opinion on the pending trial's merits. This detailed analysis covers the key points and arguments presented in the judgment regarding the bail application under the CGST Act, 2017.
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