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TMI Blog2019 (4) TMI 1566X X X X Extracts X X X X X X X X Extracts X X X X ..... the aspects that; (i) the applicant is in jail since 18.1.2019; (ii) the allegation against the applicant is that he has committed the offence punishable under Section 132(1)(b) of the CGST Act and he has wrongly availed input tax credit and also passed on to the concerned buyer; (iii) however, for the alleged transaction, it is always open for the respondent-department to take departmental action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring on behalf of the applicant submits that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions. 3. Learned APP appearing on behalf of the respondent-State has opposed grant of regular bail looking to the nature and gravity of the offence. 4. Learned Advocates appearing on behalf of the respective par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsaction, it is always open for the respondent-department to take departmental action for recovery of penalty etc. against the applicant. However, when the applicant is in jail since January, 2019 and assurance is given by the learned advocate for the applicant, under the instructions, that the applicant will cooperate with the respondent department, during the course of further investigation, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atisfaction of the trial Court and subject to the conditions that he shall; [ a] not take undue advantage of liberty or misuse liberty; [ b] not act in a manner injurious to the interest of the prosecution; [ c] surrender passport, if any, to the lower court within a week; [ d] not leave India withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e executed before the lower Court having jurisdiction to try the case. It will be open for the concerned Court to delete, modify and/or relax any of the above conditions, in accordance with law. 9. At the trial, the Trial Court shall not be influenced by the prima facie observations made by this Court in the present order. 10. Rule is made absolute to the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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