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TMI Blog2021 (12) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... ry evidence and the Investigating Agency has already seized the related documents. The present applicant is permanent resident of Bhavnagar and have deep root in the Society and therefore, the chances of fleeing away from justice is remote. The offence is triable by learned Magistrial Court. Denial of bail to the applicant, would amount to pretrial conviction. It is not that the applicant would flee from the trial. The apprehension of repetition of offence can be taken care by some stringent conditions. There is no justifiable ground to keep the present applicant in the judicial custody till the completion of investigation / trial. This is a fit case to exercise the discretionary powers of the Court in favour of the applicant by putting some stringent conditions. The discretion vested in this Court can be exercised in favour of applicant-accused - Applicant is hereby released on bail on his furnishing a personal bond and subject to conditions imposed. Application allowed. - Criminal Misc.Application No.1263 of 2021. - - - Dated:- 30-11-2021 - HARSHVADAN NARSINHBHAI VAKIL 5TH ADDL.SESSIONS JUDGE, BHAVNAGAR. Appearance: Mr. Varis V. Ishani, learned Advocate fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd purchaser have to file returns in the Form of GSTR-1 and GSTR-3B. He further submitted that the search and investigation was carried out on 26.10.2021 by DGGI, AZU, Ahmedabad regarding fraudulent transfer of input tax credit and evasion of huge amount of GST by procuring invoices without any supply of goods. That the authority has alleged that transactions of sales and purchases of goods are without actual receipt and supply of goods resulting in the evasion of GST to the tune of ₹ 6.04 crores. He further submitted that the applicant has not played any role in the present offence and has been falsely implicated by the department. He further submitted that this is not a case of applicant being bogus dealer, doing activity of passing fake invoices and fraudulent ITC. He further submitted that the applicant is not having any criminal history and the case is based on documentary evidence and the necessary materials and other documents have already been seized by the department. He further submitted that the applicant was summon on 27.10.2021 and he was arrested on 27.10.2021 at Bhavnagar and since then the applicant is in judicial custody. He further submitted that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of corresponding oggds mentioned in the respective invoices. He has contended that the investigation is still going on and during the investigation, it is found that the applicant in connivance with other has caused great loss to the State Exchequer. Therefore, in view of the modus operandi being adopted in this case and the involvement of the other persons, who are yet to be interrogated and it is quite possible that the applicant will affect the ongoing investigation in as much as he might get himself or his associates involved in tampering, destroying or disappearing the evidence and/or affecting the persons paying vital role in the chain of this modus operandi. He further submitted that if the applicant is enlarged on bail, he may jump the bail and may hamper the investigation in the case which involves huge amount of the Government revenue of more than ₹ 6.04 crore. Hence, he has prayed to reject this application. 4. Bail to be granted or not to be granted requires to be decided on celebrated principles enunciated by the Hon'ble Apex Court and the Hon'ble Gujarat High Court. This Court, at this stage should not go on scrutinizing the evidences before it. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of revenue going to be caused and the manner in which it will affect the economy of the country. But anyhow that is a matter which has to be considered and appreciated only when the entire investigation is completed and full charge sheet is filed. 8. I would also like to refer to the judgment of the Hon'ble Supreme Court in case of Sanjay Chandra vs. Central Bureau of Investigation reported in AIR 2012 SC 830 , wherein at para 14, 16 it is held that: Para 14 . In bail applications, generally, it has been laid down from the earliest times that the object of bail is to secure the appearance of the accused person at his trial by reasonable amount of bail. The object of bail is neither punitive nor preventative. Deprivation of liberty must be considered a punishment, unless it can be required to ensure that an accused person will stand his trial when called upon. The courts owe more than verbal respect to the principle that punishment begins after conviction, and that every man is deemed to be innocent until duly tried and duly found guilty. From the earliest times, it was appreciated that detention in custody pending completion of trial could be a cause of great ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt resident of Bhavnagar and have deep root in the Society and therefore, the chances of fleeing away from justice is remote. The applicant is in judicial custody since 27.10.2021. The offence is triable by learned Magistrial Court. Denial of bail to the applicant, would amount to pretrial conviction. It is not that the applicant would flee from the trial. The apprehension of repetition of offence can be taken care by some stringent conditions. There is no justifiable ground to keep the present applicant in the judicial custody till the completion of investigation / trial. 10. In view of above facts and proposition of law, in the opinion of this Court, looking to the nature of offence, this is a fit case to exercise the discretionary powers of the Court in favour of the applicant by putting some stringent conditions. The discretion vested in this Court can be exercised in favour of applicantaccused. Therefore, without further discussion, I pass the following order:: ORDER : (1) This application is hereby allowed. (2) The applicant Rajendra Mansingbhai Rathod, arrested by by Intelligent Officer, DGGI, Zonal Unit Ahmedabad in connection with File bearing No.DGGI/AZU/Gr. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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