2022 (5) TMI 292 - SC - GST

Seeking grant of Bail - offences punishable under Sections 132/134 of the Central Goods and Services Tax, 2017 - amount of Rs.4 Crores has been deposited with the concerned authorities and the appellant has been enjoying the facility of ad-interim bail - HELD THAT - The appellant shall continue to be on bail on the same conditions on which he was allowed the facility of ad-interim bail. The security and documents of surety furnished at that stage shall continue to be operative as conditions of bail - appeal allowed.

Summary

Issues:
1. Challenge to High Court order denying bail under Section 439 of CrPC.
2. Grant of ad-interim bail with conditions of depositing Rs.4 Crores.
3. Directions regarding continuation of bail and maintenance of conditions.
4. Prohibition against misuse of liberty.

Analysis:
The Supreme Court heard an appeal challenging the High Court's order denying bail under Section 439 of the Code of Criminal Procedure. The appellant had been taken into custody in connection with a crime under Sections 132/134 of the Central Goods and Services Tax Act. The High Court had dismissed the bail application, leading to the appeal before the Supreme Court. The appellant was granted ad-interim bail on the condition of depositing Rs.1 Crore initially and making subsequent deposits totaling Rs.4 Crores within four months. The appellant complied with these conditions by depositing the required amount. The Court, after considering the facts and circumstances, allowed the appeal and directed the appellant to continue on bail under the same conditions as the ad-interim bail. The security and documents of surety provided earlier were to remain in effect. The deposited amount was to await final orders at the conclusion of the proceedings. The appellant was warned not to misuse the liberty granted, with a caution that any violation could lead to the withdrawal of the bail benefits.

In conclusion, the Supreme Court allowed the appeal, maintaining the appellant's bail under specified conditions. The judgment emphasized the importance of adhering to the bail terms and cautioned against any misuse of liberty. The Court's decision ensured that the appellant could remain on bail while awaiting the final outcome of the ongoing legal proceedings.