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TMI Blog2021 (9) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... g into account the alleged amount of evasion of tax, the case falls under Section 132(1)(i) of the AGST Act and the punishment prescribed for such an offence may extend to imprisonment for 5 (five) years and with fine - the accused-petitioner, named above, be released on bail in connection with the abovementioned case on furnishing bail bond of ₹ 1,00,000/- with two suitable sureties of the like amount, to the satisfaction of the learned Chief Judicial Magistrate, Kamrup (Metro), Guwahati. Bail application allowed. - Bail Application No. 2381 of 2021 - - - Dated:- 23-9-2021 - Hon ble Mr. Justice Hitesh Kumar Sarma For the Petitioner : Mr. D. Sahu, Advocate, Mr. S.K. Singh, Advocate, Mr. V.K. Chopra, Advocate, Mr. S. Patowary, Advocate. For the Respondent : Mr. S.C. Keyal, Senior Standing Counsel, CGST ORDER (CAV) This is an application, filed under Section 439 of the Cr.PC. seeking bail of the accused-petitioner, namely, Sri Vikas Bansal, in connection with GST Case No. CGST/DGGI/INV/GST/2337/2021 for contravention of Sections 132(1)(b)/132(1)(c)/132(1)(f) , punishable under Section 132(1)(i) of the Central Goods and Services Act, 2017 (herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords/documents of documents folder of the mobile handset totalling to 537 pages were taken in the presence of the accused petitioner and Panchas. These records have also been signed and verified by the accused-petitioner being the owner of the mobile handset. The statement of the accused-petitioner was recorded on 23.08.2021 under Section 70 of CGST Act. [6] It also appears from the complaint that Amit Kumar, the accused in GST Case No. CGST/DGGI/GST/1928/2021, had stated before the Senior Intelligence Officer of the CGST that M/s Bansal Associates, Punjab and M/s Bansal Associates, Haryana did not supply coal to him and he had only received fake bills issued from the said units of M/s Bansal Associates and such statements of said Amit Kumar have been subscribed by the present petitioner in his statement, recorded under Section 70 of the CGST Act. [7] I have perused the petition and the annexures furnished therewith. The learned Senior Standing Counsel, CGST, Mr. Keyal has submitted that he is ready with the records of the case and has also produced the same in the Court. [8] On perusal of the entire materials on record, it is found that in his statement, recorded u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appearance before the CGST authority. After his appearance, however, the CGST authority arrested him. [12] Mr. Sahu, learned counsel for the accused-petitioner has submitted that the petitioner has been fully co-operating with the investigation of the case and no further custody of the petitioner has been sought for by the CGST authority for the purpose of further investigation of the case. It has further been submitted that the co-accused of this accused-petitioner have been granted default bail by the learned court below in connected cases as the complainant/CGST authority failed to complete the investigation and lay offence report within the statutory period of 60 (sixty) days. [13] This Court records that the learned Senior Standing Counsel, CGST, Mr. Keyal has subscribed to the fact that co-accused persons have been granted default bail by the learned court below. [14] Mr. Sahu, learned counsel for the petitioner has also further submitted that the statement given before the CGST authority by the accused-petitioner under Section 70 of the CGST Act was extracted by the said authority and it was not voluntary on the part of the accused-petitioner for which he ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which conviction will entail, the character of the accused, circumstances which are peculiar to the accused, reasonable possibility of securing the presence of the accused at the trial, reasonable apprehension of the witnesses being tampered with, the larger interests of the public/State and other similar considerations. [17] This Court has also taken into consideration the decision rendered by the Hon ble Supreme Court of India in the case of P. Chidambaram vs. Directorate of Enforcement , reported in (2020) 13 SCC 791 and particularly para 16 thereof. The said para is quoted below for convenience of consideration of the parameters laid down therein at a later stage of this order:- 16. Though we have heard the matter elaborately and also have narrated the contention of both sides in great detail including those which were urged on the merits of the matter we are conscious of the fact that in the instant appeal the consideration is limited to the aspect of regular bail sought by the appellant under Section 439 of the Cr.PC. While stating so, in order to put the matter in perspective it would be appropriate to take note of the observation made by us in the case of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heat of moment upon passions being aroused. An economic offence is committed with cool calculation and deliberate design with an eye on personal profit regardless of the consequence to the community. A disregard for the interest of the community can be manifested only at the cost of forfeiting the trust and faith of the community in the system to administer justice in an even-handed manner without fear of criticism from the quarters which view white-collar crimes with a permissive eye unmindful of the damage done to the national economy and national interest. 24. While granting bail, the court has to keep in mind the nature of accusations, the nature of evidence in support thereof, the severity of the punishment which conviction will entail, the character of the accused, circumstances which are peculiar to the accused, reasonable possibility of securing the presence of the accused at the trial, reasonable apprehension of the witnesses being tampered with, the larger interests of the public/State and other similar considerations. It has also to be kept in mind that for the purpose of granting bail, the Legislature has used the words reasonable grounds for believing instead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail, is likely to evade the trial or there is an apprehension of his tampering with the witnesses. On the other hand, this Court has also taken note of the fact that he being a resident of the State of Assam, there is every possibility of securing his presence at the time of trial. The maximum punishment which can be imposed in this case is imprisonment for 5 (five) years and fine, and as such, the severity of punishment which conviction will entail has also been taken into consideration, as mandated by Jagan Mohan Reddy (supra). [23] In view of the discussions above, in the considered view of this Court, the accused-petitioner deserves to be granted bail. [24] Accordingly, the accused-petitioner, named above, be released on bail in connection with the abovementioned case on furnishing bail bond of ₹ 1,00,000/- (one lakh) with two suitable sureties of the like amount, to the satisfaction of the learned Chief Judicial Magistrate, Kamrup (Metro), Guwahati. The direction for bail is further subject to the conditions that the accused-petitioner: (a) shall not leave the territorial jurisdiction of the learned Chief Judicial Magistrate, Kamrup (Metro), Guwahati, wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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