Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2024 (1) TMI 126

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... le in the file and it is always be to the respondent to examine them but as observed by the learned Principal Sessions Judge, the accused was not furnished with a copy of any reason to believe that it is imperative that he must be arrested. On the side of the petitioner, a grievance is expressed that the learned Sessions Judge had given findings which might play upon the mind of trial Judge during the course of recording of evidence and while deciding the finality of the case - Any Judgment passed would be on the basis of the records available / materials produced and those materials would primarily be the complaint, the oral and documentary evidence, produced during the course of trial. An order granting or denying bail can never be looked .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der dated 21.03.2023, bail was granted. Aggrieved by the grant of bail, the complainant has filed the present Petition seeking cancellation of that order. 5 . The factors that will have to be considered by this Court, are whether the reasons for the grant of bail by the Principal Sessions Judge are justifiable or violates any specific provisions of the CGST Act or is contrary to any of the provisions of the CGST Act and whether the reasons given that the bail could be granted are in conformity with the provisions under the CGST Act. The learned Principal Sessions Judge had examined the provisions of Section 69(2) of the CGST Act. 6 . The learned Principal Sessions Judge had also observed during the course of the order that to a large extent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... being any application of mind to the facts of that particular case by the Commissioner or the Officer taking the decision to arrest the accused. The reasons should not only be orally stated but must be in writing so that it would be clear in black and white as to what actually the reasons are and also prevent the reasons from being added and multiplied or even subtracted or divided at a later point of time. They must be written down in writing. Those reasons must lead to a reasonable belief that the accused would be punished of the offences alleged and that therefore arrest is required. 10. After recording those reasons, a decision has to be taken to arrest the accused and that decision is conveyed to the Officer, who actually carries out t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not intended for the accused. It is presented before the Magistrate before whom the accused is produced and contains grounds substantiating that it is required that the accused should be remanded to judicial custody and not be let out on bond or to hold that there is no necessity to be remand. Therefore, the reasons given in the remand report would not take the petitioner anywhere so far as this case is concerned. 14 . On the side of the petitioner, a grievance is expressed that the learned Sessions Judge had given findings which might play upon the mind of trial Judge during the course of recording of evidence and while deciding the finality of the case. I am confident that any Judgment passed would be on the basis of the records available .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates