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TMI Blog2022 (1) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for a term of five years and with fine in case the amount of tax evaded or the ITC wrongly availed or utilized or the amount of refund wrongly taken exceeds ₹ 500.00 lakh. The investigation having commenced, it appears that extensive searches of 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. All these are in custody of the complainant to which the Petitioner is having no more the access. In the circumstances of the case on hand, no other materials are placed to support that further detention of the Petitioner still stands as of necessity for the case. In the meantime, about five 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 too stand no material particulars. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Sandip Ku. Mohanty is the main accused and this Petitioner is said to have been in collusion with him. He further submitted that except mere inferences which are also too weak, no such material has come on record to show the indulgent of the Petitioner in the business affairs of other firms when the Petitioner has in his statement has explained that accused Sandeep Mohanty was supplying his goods in the name of different fake firms and he was making payment to said Sandeep. He 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 entire prosecution case is based on documentary evidence which by now have already been seized when the Petitioner has remained in custody for about five months. So it was submitted that at this stage, the scope on the part of the Petitioner to tamper with any such evidence stands foreclosed. He submitted that the Petitioner being a permanent resident under jurisdiction of Khandagiri Police Station, Bhubaneswar, there arises no scope for the Petitioner to flee from justice. It was submitted that the complaint was lodged in the Court of Law from the beginning and now ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved 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 he to have 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 may try to win over the public witnesses and attempt to erase the money trail of the alleged crime as also may an 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 written notes of submission with the citations. 7. The Hon ble Apex Court in case of Niranjan Singh and another vs. Prabhakar Rajaram Kharote and others ; (1980) 2 SCC 559 has observed which has also been reiterated in case of Shri P.Chidambar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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, the Hon ble Apex Court 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 peculiar to the accused; a reasonable possibility of the presence of the accused not being secured at the trial; reasonable apprehensi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business activities. The complaint having already been filed, the Petitioner has been in custody since 28.6.2021. The Petitioner is a permanent resident under jurisdiction of Khandagiri Police Station, Bhubaneswar in the district of Khurda 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 involved. The assessment in such matter is largely based on documents and relevant records which would take its own time. In such circumstances of the case on hand, no other materials are placed to support that further detention of the Petitioner still stands as of necessity for the case. In the meantime, about five 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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