2020 (2) TMI 669 - HC - GST

Grant of Regular Bail - offences u/s 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017 - The applicant is arrested and almost 55 days are over and complaint is yet not filed - Maximum sentence is of 5 years - HELD THAT - Considering the offence as alleged in the FIR and also considering the nature of allegations made in the FIR, I am of the opinion that this is a fit case to exercise the discretion to enlarge the applicant on bail - Hence, the application is allowed and the applicant is ordered to be released on bail.

Summary

Issues involved:
Application for regular bail under Section 439 of the Code of Criminal Procedure for offences under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017.

Detailed Analysis:

1. Nature of Offences and Arrest:
The applicant filed an application for regular bail under Section 439 of the Code of Criminal Procedure for offences under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017. The applicant was arrested on 21.07.2019, and almost 55 days had passed without a complaint being filed by respondent no. 2 against the applicant.

2. Investigation and Complaint Status:
The investigation was almost over, and the complainant, respondent no. 2, had not requested the Trial Court for any remand of the applicant. The respondent no. 2 had not filed a complaint against the applicant despite the passage of time since the arrest.

3. Grant of Bail:
After considering the nature of the offences and the allegations made in the FIR, the Court found it to be a fit case to exercise discretion and grant bail to the applicant. The Court allowed the application and ordered the release of the applicant on bail upon executing a bond with specific conditions.

4. Conditions of Bail:
The Court imposed several conditions for the bail, including the requirement for the applicant not to misuse liberty, not to act against the prosecution's interest, surrender passport if any, not leave the State of Gujarat without permission, cooperate with the investigation, mark presence regularly, provide address details, and not transfer or alienate immovable properties without permission.

5. Enforcement of Bail Conditions:
The Authorities were directed to release the applicant only if not required in connection with any other offence. Any breach of the imposed conditions would empower the Sessions Judge to take appropriate action. The bail bond was to be executed before the lower court, with the flexibility for the court to modify or relax conditions as per the law.

6. Judicial Observations:
The Court clarified that its observations at the bail stage should not influence the trial court's decision during the trial. The trial court was instructed not to be swayed by preliminary observations made by the High Court while granting bail.

7. Final Decision:
The Court made the rule absolute to the extent mentioned in the order, permitting direct service of the judgment. The applicant was granted bail with specific conditions to ensure compliance and cooperation during the legal proceedings.