2022 (9) TMI 1264 - HC - GST

Seeking grant of Regular Bail - availment of irregular input tax credit - HELD THAT - On perusing the material placed on record and taking into consideration the facts of the case, nature of allegations, gravity of offences, role attributed to the accused, without discussing the evidence in detail, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. In the facts and circumstances of the present case and considering the role attributed to the applicant and the allegations levelled against him, the case of the applicant deserves consideration and, therefore, the case of the applicant needs to be considered. The applicant is ordered to be released on regular bail registered with Shahpur Police Station, Ahmedabad on executing a personal bond of Rs.10,000/- with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions imposed - bail application allowed.

Summary

Issues:
Bail application under Section 439 of CrPC for offences under IPC - Sections 406, 420, 465, 467, 471, 114.

Analysis:
The bail application was filed for regular bail under Section 439 of the Code of Criminal Procedure, 1973, in connection with an FIR registered at Shahpur Police Station, Ahmedabad. The applicant sought bail by imposing suitable conditions, while the State opposed it based on the nature and gravity of the offences. After hearing both parties, the court decided to grant bail without discussing the evidence in detail, considering factors such as the applicant's time in jail, completion of investigation, and the nature of offences being triable by a Magistrate. The court noted that no incriminating material was found during custody, and the prosecution failed to establish misappropriation of funds. The court also referenced the case of Sanjay Chandra Vs. Central Bureau of Investigation, [2012] 1 SCC 40, in its decision.

The court allowed the bail application and ordered the applicant's release on regular bail upon executing a personal bond of Rs.10,000 with one surety. The conditions of bail included not misusing liberty, not acting against prosecution's interest, surrendering passport, seeking permission before leaving India, reporting to the police station monthly, providing current residence details, and complying with COVID-19 protocols. The court empowered the Sessions Judge to take action in case of condition breaches and directed the trial court not to be influenced by the observations made in the bail order. The ruling was communicated to the concerned authorities for further action.