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TMI Blog2022 (10) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... aswini, Advocates for the petitioner Mr. Sourabh Goel, Senior Standing Counsel for CBIC AMAN CHAUDHARY , J. The present petition has been filed under Section 439 Cr.P.C. for grant of regular bail to the petitioner in a case registered under Section 132(1)(i) read with Section 132(1)(b)(c)(e)(f) of the Central Goods and Services Tax Act, 2017. Learned Senior counsel submits that the petitioner is a Chartered Accountant by qualification, who was initially registered but had subsequently given it up. In the present case, he had been paid professional fee for uploading of the refund of Input Tax Credit. The petitioner and his co-accused Sunil Mahalawat were colleagues, as such the UDIN was borrowed by the petitioner from him for uploading and issuance of the CA certificate. He, however, further submits that otherwise as per Rule 89(m) of CGST Rules, CA certificate is not required for the aforesaid purpose. He further submits that pursuant to the notice by which, the petitioner was summoned, he appeared to join the investigation on 17.5.2022 but was arrested there and then. Thereafter, he was sent to the judicial remand but no request for police remand had been sought b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 and 4324 of 2019 in case of Union of India vs. Sapna Jain; Nimmagadda Prasad vs. Central Bureau of Investigation 2013(3) RCR (Crl.) 175 (paras 27 and 29); Y.S. Jagan Mohan Reddy vs. Central Bureau of Investigation 2013(3) RCR (Crl.) 108 (paras 14 to 17) and P.V. Ramana Reddy vs. Union of India 2019(25) G.S.T.L.185, (para 39 to 46) (Telangana), Heard the learned counsel for the parties. For considering the present petition, it is apposite to refer to the judgment of Hon'ble the Supreme Court of India in the case of Sanjay Chandra v. CBI 2011(4) RCR (Crl.) 898, wherein it was held as under:- 28) We are conscious of the fact that the accused are charged with economic offences of huge magnitude. We are also conscious of the fact that the offences alleged, if proved, may jeopardize the economy of the country. At the same time, we cannot lose sight of the fact that the investigating agency has already completed investigation and the charge sheet is already filed before the Special Judge, CBI, New Delhi. Therefore, their presence in the custody may not be necessary for further investigation. We are of the view that the appellants are entitled to the grant of ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble the Supreme Court of India, in order to issue guidelines meant for investigating agencies and Courts, has also relied upon the aforesaid judgments. It has also been observed in Amit Kumar @ Bacha Rai (supra), that there is no straight jacket formula for consideration of grant of bail to an accused and it all depends upon the facts and circumstances of each case. Para relevant in this regard, reads thus: 12. Although there is no quarrel with respect to the legal propositions canvassed by the learned counsels, it should be noted that there is no straight jacket formula for consideration of grant of bail to an accused. It all depends upon the facts and circumstances of each case. The Government's interest in preventing crime by arrestees is both legitimate and compelling. So also is the cherished right of personal liberty envisaged under Article 21 of the Constitution. Section 439 of The Code of Criminal Procedure, 1973, which is the bail provision, places responsibility upon the courts to uphold procedural fairness before a person s liberty is a bridged. Although bail is the rule and jail is an exception is well established in our jurisprudence, we have to measure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble the Supreme Court in the case of Y.S. Jagan Mohan Reddy (supra), held that release of the appellants may hamper the investigation and the CBI was directed to complete investigation and file charge sheet within four months and the appellants would be free to renew the prayer for bail before the trial Court as observed in the earlier order dated 5.10.2012, which the trial Court would be free to consider the prayer for bail independently on its own merit. In the present case the investigation has been completed and the challan stands presented; he is not involved in any other case; he is in custody since 17.5.2022; nothing is to be recovered from him; there are a total of 21 PWs; it is a Magisterial trial, which is yet to commence; thus, further incarceration of the petitioner behind bars would not serve any useful purpose, the present petition for grant of regular bail deserves to be allowed. Keeping in view the the facts of present case and the judgments referred to above, particularly in the cases of Sanjay Chandra and P.Chidambaram (supra), the instant petition is allowed. The petitioner is ordered to be released on regular bail, subject to his furnishing bail/sure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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