9911796707
TMI Blog2021 (12) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ere remains the scope for him to flee away from justice. The proceeding for assessment of the GST payable for the transactions may be continuing where the party aggrieved may further carry Appeal and Revision as provided in law. Till such time at the stage of hearing of the application for grant of bail it may be difficult to prejudge the guilt of the Petitioner in ascertaining the exact quantum involved. The assessment in such matter is largely based on documents and relevant records which would take its own time. No other materials are placed to support that further detention of the Petitioner still stands as of necessity for the case. In the meantime, more than four months have passed since the detention of the Petitioner in custody and thus those stages of the investigation here appear to be over when it can be said that the Petitioner being enlarged on bail may stand on the way of proper investigation in collecting all the materials triggering derailment of investigation process with the possibility of the Petitioner influencing the witnesses and absconding on which scores there also stands no material particulars. The Petitioner be released on bail on furnishing bail - Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and they have traded without physical movement of the goods and claimed bogus ITC on the strength of such fake invoices without physical receipt and supply of goods. It is further submitted that lastly in a general manner, it is said that thereby huge ITC has been passed on and availed of. He also submitted that similar allegation against the Petitioner as to have wrongfully passed on and availed ITC in collusion with accused Basanta Kumar Patnaik been made. He submitted that the Petitioner is no way involved in commission of the alleged offences and defrauded the revenue of huge extent as stated which would be finally determined in the assessment proceedings and he has been arrested in the case on frivolous ground without determining the tax liability and by erroneous calculation, the ITC is alleged to have been availed. According to him, all these materials on record do not indicate as to the direct involvement of the Petitioner in the business affairs of all those Firms. It was next submitted that the entire prosecution case is based on documentary evidence which by now have already been seized and when the Petitioner has remained in custody for more than four months, practicall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent move for release of the Petitioner on bail has to fail. He submitted that the materials would show that the Petitioner was involved in the matter with the intention to defraud the State Exchequer by way of creation and operation of such fictitious business entities including those existing and has proceeded in that mission. He submitted that with the collection of all such materials further investigation is in progress and the Petitioner being an influential person in the society may try to win over the public witnesses and attempt to erase the money trail of the alleged crime as also may attempt to influence the proprietors of the different firms created for the purpose. In support of the submission as to non-consideration of the prayer for grant of bail, he relied upon the decisions in case of "Nimmagadda Prasad vs. Central Bureau of Investigation; (2013) 7 SCC 466; Y.S. Jagan Reddy vs. Central Bureau of Investigation"; (2013) 7 SCC 439 and others. 6. Keeping in view the submission, I have perused the materials as placed and have further gone through the respective written notes of submission with the citations. 7. The Hon'ble Apex Court in case of &qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s offence. Any order devoid of such reasons would suffer from non-application of mind. It is also necessary for the court granting bail to consider 18 among other circumstances, the following factors also before granting bail; they are: (a) The nature of accusation and the severity of punishment in case of conviction and the nature of supporting evidence. (b) Reasonable apprehension of tampering with the witness or apprehension of threat to the complainant. (c) Prima facie satisfaction of the court in support of the charge. (See Ram Govind Upadhyay v. Sudarshan Singh (2002) 3 SCC 598 and Puran v. Rambilas (2001) 6 SCC 338.)" Referring to the factors to be taken into consideration for grant of bail, in Jayendra Saraswathi Swamigal v. State of Tamil Nadu (2005) 2 SCC 13, it has been said that:- "16. .......The considerations which normally weigh with the court in granting bail in non-bailable offences have been explained by this Court in State v. Capt. Jagjit Singh AIR 1962 SC 253 and Gurcharan Singh v. State (Delhi Admn.) (1978) 1 SCC 118 and basically they are -- the nature and seriousness of the offence; the character of the evidence; circumstances which are pec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pears that extensive searches of said business premises and the house of the Petitioner and other connected premises have already been conducted and a large number of documents have also been seized pursuant to the said search as also informations collected. All these are in custody and control of the Complainant/Authority to which the Petitioner is having no more the access. Co-accused persons have been arrested and all the Bank accounts details have been ascertained. The prosecution case is mainly based upon the documents in respect of the so-called clandestine business activities. The complaint having already been filed, by now more than four months have already passed. The Petitioner is a permanent resident of the city of Rourkela in the district of Sundergarh and as such hardly there remains the scope for him to flee away from justice. The proceeding for assessment of the GST payable for the transactions may be continuing where the party aggrieved may further carry Appeal and Revision as provided in law. Till such time at the stage of hearing of the application for grant of bail it may be difficult to prejudge the guilt of the Petitioner in ascertaining the exact quantum invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
