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TMI Blog2020 (3) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ore arresting a person - However, Section 41A(3) of the Code of Criminal Procedure does not provide an absolute irrevocable guarantee against arrest, while turning down the prayer for release of the petitioner on bail and thereby held that petitioner would not be entitled to be enlarged on bail but gave him the liberty to approach the authority for compounding of the offence under Section 138 of CGST Act. The petitioner may be released on bail by the learned Trial Court if he finds that he has approached the authority for compounding of the offence on deposit of at least 20% of the evaded amount on account of CGST. Application dismissed. - CRM 1259 of 2020 - - - Dated:- 28-2-2020 - The Hon ble Justice Shivakant Prasad For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the petitioner is no way responsible person as no notice was issued under Section 73 of the CGST Act, 2017 and has been falsely entangled in this case as he is neither a proprietor nor a person responsible for the running of any proprietary business. Mr. Sekhar Basu learned senior counsel for the petitioner reiterated that the prosecution has been lodged without the sanction of the Commissioner which is absolutely contrary to mandates provided under Section 134 of CGST Act as the Commissioner has only authorized the Investigating Officer to arrest under Section 69 read with Section 132(1) of the CGST Act but has not granted sanction under Section 134 of the CGST Act and as such the instant prosecution is not maintainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead to bad precedents. Reliance is also placed to case in State of Gujarat vs. Mohanlal Jitamalji Porwal and another [1987 SCC (Cri.) 364] to argue that long incarceration in fail is no ground for releasing the accused on bail as in the cited case it has been held that mere fact that six years had elapsed, for which timelag the prosecution was in no way responsible, was no good ground for refusing to act in order to promote the interest of justice in an age when delays in the Court have become a part of life and the order of the day. It has been submitted that the Community or the State is not a personnon- grata whose cause may be treated with disdain. The entire Community is aggrieved if the economic offenders who ruin the economy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious threat to the financial health of our country. Therefore, the persons involved in such offences, particularly those who continue to reap the benefit of the crime committed by them, do not deserve any indulgence and any sympathy to them would not only be entirely misplaced but also against the larger interest of the society. The Court cannot be oblivious to the fact that such offences are preceded by cool, calculated and deliberate design, with an eye on personal gains, and in fact, not all such offences come to the surface. If a person knows that even after misappropriating huge public funds, he can come out on bail after spending a few months in jail, and thereafter, he can continue to enjoy the ill-gotten wealth, obtained by illegal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and every case has to be examined in the light of its individual facts and circumstances. I have heard Mr. Basu learned senior counsel appearing for the petitioner and Mr. Maity learned counsel appearing for the Union of India and considered my earlier judgment dated 24.12.2019 passed in CRM 10075 of 2019 wherein I have vividly discussed the facts and the law involved in the case and bearing in mind the gravity of the economic offence and the principle as laid in case of P.V. Ramanna Reddy vs. Union of India reported in 2019(26) GSTL J(175) SC holding that though Section 69(1) of CGST, 2017 confers power upon the Commissioner to order arrest of a person for cognizable and non-bailable offence does not contain safeguard incorporated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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