2021 (10) TMI 374 - HC - GST

Seeking grant of Bail - allegation is that the applicant deposited GST of about 31 Companies illegally - HELD THAT - Having heard the submissions of learned counsel of both sides, nature of accusation and the severity of punishment in case of conviction and the nature of supporting evidence, prima facie satisfaction of the Court in support of the charge, reformative theory of punishment, and larger mandate of the Article 21 of the Constitution of India, the dictum of Apex Court in the case of DATARAM SINGH VERSUS STATE OF UTTAR PRADESH AND ANR. 2018 (2) TMI 410 - SUPREME COURT and without expressing any opinion on the merit of the case, it is found to be a case of bail. Let the applicant, Jagat Singh @ Jaggi involved in crime be released on bail on his furnishing a personal bond and two sureties each in the like amount to the satisfaction of the court concerned subject to following conditions - bail application allowed. Note - For correction in the order see JAGAT SINGH @ JAGGI VERSUS UNION OF INDIA - 2021 (10) TMI 982 - ALLAHABAD HIGH COURT

Summary

Issues: Bail application under Section 132 (1) (b), 132 (i) CGST Act, Department of D.G.G.I., Meerut, District Meerut.

In this judgment, the applicant filed a bail application seeking release in a case under Section 132 (1) (b), 132 (i) of the CGST Act. The applicant claimed innocence, stating false implication in the case where he was accused of illegally depositing GST for multiple companies. The charge sheet was already filed, and the investigation completed. The applicant, with no prior criminal history, was on interim bail due to the Covid-19 pandemic guidelines. The court considered the severity of punishment, supporting evidence, and the reformative theory of punishment. Referring to the Dataram Singh case, the court granted bail, subject to specific conditions, including furnishing a personal bond and sureties, surrendering passport if applicable, and not influencing witnesses. The court emphasized that the order was solely for the bail application and did not reflect on the case's ultimate merits. The party was instructed to file a computer-generated copy of the order from the High Court Allahabad's official website for verification. The authenticity of the order was to be verified by the concerned authorities in writing.

This judgment primarily dealt with a bail application under the CGST Act, where the applicant asserted innocence and false implication. The court considered factors like severity of punishment, supporting evidence, and the reformative theory of punishment before granting bail. Specific conditions were imposed, including surrendering the passport, not influencing witnesses, and appearing in court as required. The court emphasized that the order was limited to the bail application and did not reflect on the case's ultimate merits. The party was directed to provide a computer-generated copy of the order for verification from the High Court Allahabad's official website. The concerned authorities were tasked with verifying the authenticity of the order in writing.