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TMI Blog2024 (1) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... iscretion and enlarge the applicant on regular bail. Hence, present application is allowed and the applicant is ordered to be released on regular bail subject to condition imposed - bail application allowed. - MS. S.V. PINTO, J. MR N.D. NANAVATY, SENIOR ADVOCATE for MR YASH N NANAVATY (5626) for the Applicant(s) No. 1 MS SHRUTI PATHAK, APP for the Respondent(s) No. 1 ORDER Heard learned advocate for the applicant and learned Additional Public Prosecutor for the respondent State. 2. By this application filed under Section 439 of the Code of Criminal Procedure, 1973, the applicant is seeking release on regular bail in connection with the FIR being C.R.No.11210015220162 of 2022 registered with DCB Police Station, District Surat for offences ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allegations is that one Mukul Yadav, whose laptop was seized and the present applicant along with Mukul Yadav was instrumental in making bills, which substantiate the allegations made against the applicant in the charge sheet. Learned Senior Advocate Mr. N.D. Nanavaty for the applicant has submitted that the charge sheet does not have any material on record to show the purchase of scrap which attracts 18% GST which involves availment of illegal input tax and passing of the input tax credit to the other persons. He has further submitted that merely on the basis of the allegations, it cannot be even prima facie said that these transactions lead to the evasion of GST and the chargesheet papers do not throw light and/or have any document on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e offence of cheating by personation is punishable for three years and is a bailable offence and till date the applicant has not received any Show Cause Notice either under Section 61 or Section 73 or Section 74 of the Gujarat Goods and Service Tax Act, 2017 or under Section 61 or Section 73 or Section 74 of the Central Goods and Service Tax Act, 2017. Mr. N.D. Nanavaty has further submitted that no actions have been initiated against the applicant under the Gujarat Goods and Service Tax Act, 2017 or under the Central Goods and Service Tax Act, 2017 and even the chargesheet does not have any reference about the actions initiated for the evasion of GST and in such circumstances, it cannot be said that the applicant has committed an offence p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt has considered the following facts while exercising discretion in favour of the applicant :- (i) the applicant is in jail since 22.12.2022; (ii) the investigation is over and the charge-sheet is filed; (iii) the allegation against the applicant is regarding the evasion of GST, but no procedure is initiated by the the GST department against the present applicant under the provisions of the GST Act; (v) This Court has also taken into consideration the law laid down by the Hon ble Apex Court in the case of Sanjay Chandra V. Central Bureau Investigation reported in [2012] 1 SCC 40. (vii) Co-accused have been released by the Coordinate Bench of this Court vide order dated 03.07.2023 passed in Criminal Misc. Application No. 5196 of 2023, vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e concerned police station in the first week of every month till the trial is over; 7. The Authorities will release the applicant only if the applicant is not required in connection with any other offence for the time being. If breach of any of the above conditions is committed, the Sessions Judge concerned will be free to issue warrant or take appropriate action in the matter. Bail bond to be executed before the learned Lower Court having jurisdiction to try the case. It will be open for the concerned Court to delete, modify and/or relax any of the above conditions, in accordance with law. At the trial, learned Trial Court shall not be influenced by the observations of preliminary nature, qua the evidence at this stage, made by this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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