2021 (8) TMI 41 - HC - GST

Grant of alternate prayer for interim bail - bail sought on the ground of medical condition of petitioner s father - Sections 132(1)(b) (c) of the CGST Act, 2017, read with Sections 132(1)(i) and Sub Section (5) of the Act - HELD THAT - The petitioner s father is suffering from Pleural Extension with T.B. Chest and for that reason, the angiography was postponed. Angiography was also postponed as the patient having altered sensorium with depression - considering the contentions put forth by counsel for the petitioner and the medical condition of petitioner s father and the fact that he requires treatment, it is deemed proper to allow the prayer for interim bail. The prayer for interim bail is accordingly, allowed and it is directed that accused petitioner shall be released on interim bail for a period of two months, provided he furnishes a personal bond in the sum of ₹ 1,00,000/- (Rupees One Lac only) together with two sureties in the sum of ₹ 50,000/- each - petition disposed off.

Summary

Issues:
Second bail application under Section 439 of Cr.P.C., Interim bail on medical grounds, Dismissal of main bail application

Analysis:
1. The petitioner filed a second bail application under Section 439 of Cr.P.C. The complaint was registered for offenses under Sections 132(1)(b) & (c) of the CGST Act, 2017, along with other sections. The petitioner sought interim bail due to the medical condition of his father, who is 67 years old and requires angiography at Amer Leela Hospital & Heart Centre in New Delhi.

2. The Union of India opposed the interim bail application, stating that the angiography was postponed, as evidenced by a hospital letter dated 14.07.2021. The letter mentioned the father's health issues, including Pleural Extension with T.B. Chest and altered sensorium with depression, leading to the postponement of angiography.

3. After considering the contentions and the medical condition of the petitioner's father, the court granted the prayer for interim bail. The accused petitioner was directed to be released on interim bail for two months upon furnishing a personal bond and sureties as specified. The petitioner was required to surrender before the jail authorities by a specified date.

4. The court clarified that if the father's angiography operation was not conducted during the interim period, the petitioner would not be entitled to further extension of interim bail. Additionally, the main bail application was dismissed, indicating that the interim bail was granted specifically due to the medical condition of the petitioner's father.

This detailed analysis covers the issues involved in the judgment, including the second bail application, grant of interim bail on medical grounds, and the dismissal of the main bail application. The judgment reflects a balance between legal considerations and humanitarian concerns regarding the health condition of the petitioner's father.