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2021 (10) TMI 428 - HC - GST


Issues involved: Bail application under Section 439 Cr.P.C. for offences under Sections 132(1)(C)(F)(h) and (1) of CGST Act, 2017.

Analysis:

The High Court of Rajasthan, in light of the second surge in COVID-19 cases, maintained caution during court proceedings. The petitioner had been arrested in connection with offences under Sections 132(1)(C)(F)(h) and (1) of the CGST Act, 2017. The petitioner, through his counsel, contended that the alleged offences are compoundable and triable by a Magistrate. It was highlighted that the petitioner had no prior criminal antecedents and had been in custody since 30.08.2021.

The counsel for the Union of India and the Public Prosecutor opposed the bail application. However, the Court, after considering the facts and circumstances of the case and acknowledging that the proceedings might take time to conclude, granted bail to the accused petitioner under Section 439 Cr.P.C. The Court clarified that this decision did not express any opinion on the merits of the case.

Consequently, the bail application under Section 439 Cr.P.C. was allowed, and the Court directed the release of the petitioner on bail. The petitioner was required to execute a personal bond of &8377; 50,000/- with two sureties of &8377; 25,000/- each to the satisfaction of the trial court. This bond was necessary to ensure the petitioner's appearance before the court on all hearing dates and whenever required until the completion of the trial.

 

 

 

 

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