2021 (4) TMI 1219 - HC - GST

Grant of Bail - pendency of the trial on the ground that chargesheet was not filed - evasion of tax by creating fake invoices - HELD THAT - Without discussing the evidence in details as well as without going into details, primafacie, this Court is 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 in connection with the complaint being ACST/FSU11/ PUNDRIK TRIVEDI/201920/ B64 dated 27.01.2020 and complaint dated 24.03.2020 filed in Criminal Case No. 30267 of 2020 on executing a bond of ₹ 50,000/- with two local sureties of ₹ 25,000/- each to the satisfaction of the trial Court and subject to the conditions imposed. Application allowed.

Summary

Issues: Bail application under Articles 14, 21, and 226 of the Constitution of India, Sections 167 and 439 of the Code of Criminal Procedure.

Detailed Analysis:
1. The applicant filed a bail application under various legal provisions, seeking release during the trial due to the non-filing of a chargesheet.
2. The complaint was filed by the State Tax Officer under specific sections of the Gujarat Goods and Services Act and Central Goods and Services Act, leading to arguments on merits.
3. Affidavit-in-reply was submitted by the respondent authorities, represented by the Public Prosecutors.
4. The applicant faced charges under specific sections of the Acts, with a maximum sentence of five years, and had been in custody for around 15 months. The applicant's co-accused had been granted bail, but the applicant's case was pending due to ongoing investigation.
5. The Public Prosecutor opposed the bail application, mentioning substantial tax evasion and partial recovery.
6. Both parties did not press for further orders.
7. The Court noted key facts: maximum punishment, applicant's custody duration, bail granted to co-accused, and delays in completing the investigation.
8. The Court, without delving into detailed evidence, found it appropriate to grant bail considering the nature of allegations, ordering the applicant's release on bail upon fulfilling specified conditions.
9. Conditions included not misusing liberty, cooperating in the investigation, surrendering passport, and staying within India, with provisions for the Sessions Judge to take action in case of breach.
10. The Court directed the concerned authorities to release the applicant accordingly, allowing for modifications to the conditions as per legal requirements and emphasizing that the trial court should not be influenced by the preliminary observations made during the bail order.

This detailed analysis of the judgment provides a comprehensive understanding of the legal proceedings and the rationale behind granting bail to the applicant.