2021 (10) TMI 982 - HC - GST

Correction / modification of the wrong order has been transcribed - Seeking grant of Bail - deposit of GST illegally - Section 132 (1) (b), 132 (1) (i) CGST Act - HELD THAT - Having perused 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 v. State of U.P. and another, 2018 (2) TMI 410 - SUPREME COURT and without expressing any opinion on the merit of the case, this case is found fit to be a case of bail. Let the applicant involved in aforesaid 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 conditions imposed. Application allowed.

Summary

Issues: Correction in the order dated 7.10.2021, Bail application under Section 132 CGST Act

In the judgment delivered by Hon'ble Rajiv Joshi, the Correction Application No. 6 of 2021 was allowed for rectifying an error in the order dated 7.10.2021. The application sought correction due to inadvertence in the transcription of the wrong order. The corrected order pertained to a bail application filed by the applicant under Section 132 (1) (b), 132 (1) (i) of the CGST Act before the Department of D.G.G.I., Meerut, District Meerut during the trial's pendency. The applicant, represented by learned counsel, contended innocence and false implication in the case. The charge sheet had been filed, and the investigation completed. The applicant, having no criminal history, was on interim bail during the Covid-19 pandemic. The applicant's release on bail was granted considering the severity of punishment, nature of accusation, supporting evidence, and the reformative theory of punishment, without expressing any opinion on the case's merits. The conditions for bail included furnishing a personal bond and sureties, compliance with court appearances, surrendering passport if applicable, and not influencing witnesses or disputing identity as the accused. The order emphasized that observations were confined to the bail application's disposal and did not reflect on the case's ultimate merits. It directed the filing of a computer-generated copy of the order from the High Court Allahabad's official website, attested by the party's counsel, with verification by the concerned Court/Authority/Official from the official website.