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2022 (7) TMI 187 - HC - GSTSeeking grant of Bail - evasion of GST - compounding of offences - whether the petitioner is falsely implicated in the case? - HELD THAT - Taking into account the facts and circumstances of the case and without expressing any opinion on the merits of the case, this court deems it just and proper to enlarge the petitioner on bail. It is ordered that the accused-petitioner Kamal Chand Bothra S/o Shri Bhikam Chand Bothra shall be enlarged on bail provided he furnishes a personal bond in the sum of Rs.50,000/- with two sureties of Rs.25,000/- each to the satisfaction of the learned trial Judge for his appearance before the court concerned on all the dates of hearing as and when called upon to do so - Bail application allowed.
Issues:
Bail application under Section 439 Cr.P.C. arising from a case related to an offence under Sections 132(1) of the Central Goods and Services Tax Act, 2017. Analysis: 1. Petitioner's False Implication and Compoundable Offence: - The petitioner's counsel argued that the petitioner was falsely implicated and had already deposited Rs.87 lacs for a compoundable offence with a maximum punishment of 5 years. The counsel emphasized that the trial might prolong, justifying bail. 2. Judgments Relied Upon by Petitioner's Counsel: - The petitioner's counsel cited multiple judgments, including C. Pradeep Vs. The Commissioner Of GST, highlighting cases where bail was granted in similar circumstances. 3. Opposition by Senior Standing Counsel: - The Senior Standing Counsel opposed the bail, alleging GST evasion of Rs. 8.64 crores by the petitioner and emphasizing the admissibility of statements under Section 70 of the GST Act. The counsel labeled the petitioner a habitual offender. 4. Judgments Cited by Respondent's Counsel: - The Senior Standing Counsel cited various judgments, such as Nimmagadda Prasad Vs. CBI and Serious Fraud Investigation Office Vs. Nittin Johari, to support the denial of bail based on the petitioner's alleged habitual offending. 5. Court's Decision on Bail Application: - The court, after considering both parties' arguments and the case's circumstances, granted bail to the petitioner. The court ordered the petitioner to furnish a personal bond of Rs.50,000/- with two sureties of Rs.25,000/- each for his appearance before the trial court on hearing dates. 6. Final Order: - The court allowed the bail application under Section 439 Cr.P.C., ordering the accused-petitioner to be released on bail upon fulfilling the specified conditions to ensure his appearance before the trial court as required.
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